Penalty u/s 12(3)(b)(iv) of the TNGST Act - penalty cannot be ...

Penalty Under TNGST Act Section 12(3)(b)(iv) Invalid Without Rejected Return or Best Judgment Assessment.

May 22, 2019

Case Laws VAT and Sales Tax HC

Penalty u/s 12(3)(b)(iv) of the TNGST Act - 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 - order is liable to be set aside

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Penalty u/s 12(3)(b)(iv) of the TNGST Act - penalty cannot be ...

Penalty Under TNGST Act Section 12(3)(b)(iv) Invalid Without Rejected Return or Best Judgment Assessment.

May 22, 2019

Case Laws VAT and Sales Tax HC

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