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2016 (9) TMI 1480 - MADRAS HIGH COURTPenalty u/s 27[3][c] of TNVAT Act - no wilful intent to evade - disclosure of assessable turnover - Held that:- In the instant case, the assessee accepted the mistake as soon as the show cause notice has been issued and paid the tax. In such circumstances, it cannot be stated that there is a willful non-disclosure of the assessable tax by the petitioner, since the assessment itself has been done only by the impugned order i.e., after the payment of tax by the petitioner - impugned order cannot be upheld - petition allowed.
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