Allowed
M/S.Roshini Foods v. the Deputy Commercial Tax
Madras HCWP/10615/2008
Case brief
AI extract
What is this about?
Writ petition challenging the levy of penalty under the TNGST Act. The court held that since the assessment was based on the petitioner's books of account, no penalty could be imposed. The writ was allowed and the penalty proceedings quashed based on a prior judicial decision.
What did the court decide?
The writ petition was allowed; the penalty imposed under Section 12(3)(b) and 12(3)(c) of the TNGST Act was quashed as illegal; the connected miscellaneous petition is closed.