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2018 (6) TMI 1558 - HC - VAT and Sales TaxImposition of Penalty u/s 27(4) of TNVAT Act - even at the time of inspection, the petitioner had paid the required amount of tax - Held that:- In the SCNs dated 15.9.2017, the respondent ought to have put the petitioner on notice that despite the petitioner paying the tax even at the time of inspection, the non disclosure alleged against the petitioner was wilful. In the absence of such a specific observation, the notices proposing levy of penalty under Section 27(4) of the said Act have to be held to be defective - petition allowed.
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