The HC held that AO cannot impose penalties under the TNVAT Act unless there is a finding on wilful non-disclosure of taxable turnover.
The Madras High Court has held that the Assessing Officer(AO) has no Jurisdiction to Impose Penalty under the Tamil Nadu Value Added Tax Act, 2006 ( ‘the TNVAT Act’) unless there is a definite finding on wilful non-disclosure of taxable turnover. M/s. Supreme Trading House, the petitioner challenged the proceedings of the 1st Respondent by…
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