2014 (6) TMI 877

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..... evied. Hence, the penalty levied under Section 27(3)(b) of the TNVAT Act is liable to be set aside. Accordingly, the assessment order dated 22.05.2014 insofar as it relates to levy of penalty alone is set aside and the matter is remitted back to the authority concerned for passing fresh orders after affording an opportunity of personal hearing to the petitioner. - Decided in favour of assessee. - .....

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..... reasonable opportunity of showing case against such imposition. According to the petitioner, Section 27(3) of the Tamil Nadu Value Added Tax Act empowers the respondent to levy penalty, if the turnover which had escaped assessment to tax was wilful. However, the proviso in Section 27(4) of the Act states that no penalty shall be levied without giving the dealer a reasonable opportunity of showing .....

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..... ithout any proposal notice the penalty has been levied. Hence, the penalty levied under Section 27(3)(b) of the TNVAT Act is liable to be set aside. Accordingly, the assessment order dated 22.05.2014 insofar as it relates to levy of penalty alone is set aside and the matter is remitted back to the authority concerned for passing fresh orders after affording an opportunity of personal hearing to th .....

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