2018 (6) TMI 1558

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..... paying the tax even at the time of inspection, the non disclosure alleged against the petitioner was wilful. In the absence of such a specific observation, the notices proposing levy of penalty under Section 27(4) of the said Act have to be held to be defective - petition allowed. - Writ Petition Nos.14255 & 14256 of 2018 & WMP.Nos.16845 & 16846 of 2018 - - - Dated:- 13-6-2018 - Mr. T.S. Sivag .....

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..... the time of inspection, the petitioner had paid the required amount of tax. Therefore, the question would be as to whether the respondent was justified in proposing to levy penalty. 4. In the show cause notices dated 15.9.2017, the respondent ought to have put the petitioner on notice that despite the petitioner paying the tax even at the time of inspection, the non disclosure alleged against t .....

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