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VAT - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Penalty u/s 27(4)(1) of TNVAT Act - the claim made by the ...


Assessee's Claim Rejected Under TNVAT Act Section 27(4)(1) for Being Time-Barred; No Penalty Imposed Due to No Wrongdoing.

March 6, 2019

Case Laws     VAT and Sales Tax     HC

Penalty u/s 27(4)(1) of TNVAT Act - the claim made by the assessee was outrightly rejected by the Assessing Officer as time barred and therefore, there is no allegation that the assessee had wrongly availed input tax credit - No penalty

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