2014 (9) TMI 872

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..... with these Writ Petitions seeking to quash the impugned orders of the respondent in TIN Nos. 33563863051/2011-2012 and 2012-13, dated 21.04.2014 2. According to the petitioner, the respondent issued revision notices dated 27.02.2014 under Section 27 of the Tamil Nadu Value Added Tax Act , thereby, proposing to reverse the claim of Input Tax Credit under Section 19(14) of the TNVAT Act. In the sa .....

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..... hile passing the impugned orders, the respondent has levied penalty at 150%, which is per se illegal. 4. The learned Additional Government Pleader appearing for the respondent would fairly submit that in the notices, the respondent proposed to levy penalty only at 50%, but, while passing the impugned orders, the respondent has levied penalty at 150%. 5. Heard both sides. By consent, the main Wri .....

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