Penalty u/s 12(3)(b)(iv) of the TNGST Act - penalty cannot be imposed unless return is not filed or the...

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X