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2017 (7) TMI 1253 - HC - VAT and Sales TaxLevy of penalty - TNVAT Act - penalty levied on the ground that the petitioner did not declare the income in the monthly returns and did not pay the taxes, and paid the same only during the course of inspection - Held that:- In the instant case, the entire turnover was culled out from the books of accounts maintained by the petitioner, and tax was remitted only during the course of inspection. There is no specific finding recorded by the Authority that, there was deliberate intention on the part of the petitioner to evade payment of tax, or, to suppress the turnover. Hence, the imposition of penalty has to deleted - petition allowed.
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