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2013 (5) TMI 135 - HC - VAT and Sales TaxPenalty U/s 16(2) of the Tamil Nadu GST Act, 1959 - Wrongful claim U/s 3-A(2)(b) was an intentional one so as to result in wilful non-disclosure of Turnover U/s 16(2) of the Tamil Nadu GST Act, 1959 - Held that:- In the decision reported in STATE OF TAMIL NADU v. S.M. BABA SAHIB(1977 (10) TMI 93 - MADRAS HIGH COURT ), this Court pointed out to the earlier decision of this Court reported in STATE OF TAMIL NADU v. SRI SWAMY & CO.(1976 (2) TMI 147 - MADRAS HIGH COURT ), and held that wilful non-disclosure of assessment turnover is a necessary ingredient to make out that part of the section, namely, a deliberate intention to suppress an assessable turnover to attract levy of penalty under Section 16(1) of the Act. A mere reassessment of escaped turnover, per se, would not lead to a finding that non-disclosure of assessable turnover was a wilful one. Learned Special Government Pleader could not point out any finding in the order of the Assessing Authority as regards this necessary ingredient on wilful non-disclosure so as to attract the levy of penalty under Section 16(2) of the Act. Even though Section 16(2) of the Act had undergone amendment with effect from 20th May 1993, necessary ingredients of wilful non-disclosure including the penalty, remains as it is. In the circumstances, we have no hesitation in setting aside the order of the Tribunal, thereby allowing the above appeals by holding that in the absence of any finding as regards wilful non-disclosure, the levy of penalty could not be sustained.
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