Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 896 - MADRAS HIGH COURTLevy of penalty under Section 27 (3) of the Tamil Nadu Value Added Tax Act - Violation of Section 27(1)(a) - Held that:- there is no return of assessment under Section 22 (2) of the Act by the assessee. Further, as is evident from Section 27 (1) (a) and (3) of the Act, there is no escaped turnover with regard to any assessment, as no return has been filed by the assessee under Section 22 (2). In any event, the inspection was done in the middle of the assessment year and, therefore, there being no assessment as contemplated under Section 22 (2), the said act of the assessee will not fall under the case of escaped turnover as has been rightly held by the Tribunal. The Tribunal has given a detailed analysis and arrived at the reasoning as above and we find no ground to interfere with the said decision of the Tribunal. - There is no question of law, much less substantial question of law arising for consideration in this revision - Decided against Revenue.
|