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2024 (1) TMI 131 - HC - VAT and Sales TaxLevy of penalty u/s 27 (3) of the Tamil Nadu Value Added Tax Act, 2006 - assessment order was already passed before, without imposing penalty - HELD THAT:- A mere reading of the judgment in The Deputy Commissioner (C.T.), Coimbatore Vs. V.S.R.Ramaswami Chettiar and Bros [1975 (8) TMI 114 - MADRAS HIGH COURT] would make it clear that no penalty proceedings can be initiated independently in terms of provisions of Section 16 (2) of the Tamil Nadu General Sales Tax Act, 1959 - In the present case on hand, the penalty proceedings were initiated under Section 27 (3) of the TNVAT Act and the provisions of Section 27 (3) of the TNVAT Act and Section 16(2) of the TNGST Act are similar. A reading of the provisions of Section 27 (3) of the TNVAT Act and Section 16(2) of the TNGST Act would make it very clear that unless there is a definite finding as to the wilful non-disclosure of taxable turnover, the assessing officer will have no jurisdiction to impose the penalty. Therefore, this Court is of the considered view that once the Assessment Order is passed, without imposing penalty, subsequently the 1st Respondent cannot change his view and initiate the fresh penalty proceedings. This Court is inclined to quash the impugned proceedings of the 1st Respondent dated 15.03.2023 - the impugned orders passed by the 1st Respondent are quashed - Petition allowed.
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