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2023 (8) TMI 1405 - HC - VAT and Sales TaxLevy of penalty under Section 27(4) of the TNVAT Act, 2006 - rejection of application filed under Section 84 of the TNVAT Act - HELD THAT:- The provision of Section 27(4) as stated during the period in dispute reads differently from the provisions as it stood prior to the period in dispute. The decision of this Court in the case of Simran International [2017 (4) TMI 1072 - MADRAS HIGH COURT] compared the Section 16(2) of the TNGST Act, 1959 with Section 27(4) of TNVAT Act, 2006 cannot be applied. The amended provisions in Section 27(4) of the TNVAT Act, 2006 as it stood prior to 2016 read differently. There is no scope for discretion vested with an Assessing Officer while imposing penalty under Section 27(4) with effect from 30.01.2016 by virtue of Section 11 of the second amendment Act, 2016. The decision referred to supra under similar circumstances in the context of unamended Section 27(4) of the Act cannot be applied in the context of 27(4) after amendment. Therefore, there is no merits in this writ petition. The writ petition is dismissed.
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