TMI Blog2015 (6) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... o other option except to pass the final orders. Accordingly, he has proceeded to pass final orders. Consequently, as per Section 63A(2) of the Act, he has only proposed to levy a fine of ₹ 10,000/- - But the orders say that he has proposed to levy interest of ₹ 10,000/-. As there is a typographical error, this Court, while rectifying the error, made it clear that the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd fittings have got registered under the Tamil Nadu Value Added Tax Act, 2006 [hereinafter referred to as the Act] on the file of the respondent with Tin.No.33410946586. While so, the respondent had issued a notice dated 12.11.2014 to the petitioner for the year 2012-13 and a notice dated 10.02.2015 for the year 2013-14 setting a reason that the petitioner did not file Form-WW. But due to the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act, as the petitioner has filed their complete returns in the proper manner, ought not to have levied penalty of 2% of the reported taxable turn over without any authority of law. 4. This Court is unable to find any merit in the above said two contentions. In the affidavits filed in support of the writ petitions also, the petitioner admits the fact that on receipt of the notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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