Petitioner cannot evade penalty u/s 22(5) of TNVAT Act, 2006 by paying tax after inspection but before...

Petitioner cannot evade penalty u/s 22(5) of TNVAT Act, 2006 by paying tax after inspection but before assessment order. Rule 7(9) of TNVAT Rules, 2007 prohibits filing revised return if tax payable is unearthed through inspection or audit. Self-assessment on purported return filed after inspection is not recognized. Tax evasion noticed during inspection and subsequent payment does not absolve penalty u/s 22(5). Decisions on Section 16 of TNGST Act, 1959 are inapplicable due to different provisions. Tax Case Revisions dismissed. .....

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