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2019 (5) TMI 1177 - HC - VAT and Sales TaxImposition of penalty u/s 12(3)(b)(iv) of the TNGST Act - return filed by the Petitioner, not rejected - HELD THAT:- It is very clear that the Assessing Officer proceeded to impose penalty by impugned order dated 26.06.2006 without rejecting the return filed by the Petitioner. This course of action is contrary to the provisions of Section 12(2) of the TNGST Act. Consequently, penalty cannot be imposed under Section 12(3) of the said Act. Hon'ble Division Bench of this Court in APPOLLO SALINE PHARMACEUTICALS VERSUS COMMERCIAL TAX OFFICER (FAC) AND OTHERS [2001 (10) TMI 1100 - MADRAS HIGH COURT] held that penalty cannot be imposed unless return is not filed or the filed return is rejected and, thereafter, assessment is made on best judgment basis. Neither of these requirements were fulfilled in the instant case. Petition allowed - decided in favor of petitioner.
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