Tamil Nadu VAT: Penalty under Section 27(3) is not automatic

Sayar Cars Vs Appellate Deputy Commissioner (CT) Commercial Taxes Building (Madras High Court)

It is an admitted position that none of the assessment orders or, for the matter, the show cause notices, reveal any application of mind to the aspect of wilful suppression. The officer merely proceeds on the fact that there was a difference in turnover between the books of accounts and the monthly returns and this, according to him, justifies the invocation of Section 27(3).

An additional factor

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