TNVAT Section 27(4) Penalty invalid in absence of SCN & ITC Misuse findings: Madras HC

T. V. Sundram Iyengar and Sons Limited Vs Assistant Commissioner (ST) (Madras High Court)

In a recent judgment by the Madras High Court in the case of T. V. Sundram Iyengar and Sons Limited Vs Assistant Commissioner (ST), the court has addressed the imposition of penalties under Section 27(4) of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006. The petitioner, a registered company engaged in the sale of motor vehicles and auto parts, challenged an order that confirmed penalties without proper consideration of objections rais

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