Tax revision by the State against Tribunal order reversing a penalty for stock variation found during inspection. The assessee had paid proportionate tax demanded. Held that absent taxable liability, penalty under Section 27 is unsustainable; revision dismissed.
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T.C.No.30 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.10.2024
CORAM
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN
T.C.No.30 of 2024
The State of Tamil Nadu, Represented by the Joint Commissioner (ST), Salem Division, Salem.
... Petitioner
-Vs-
Tvl.Sree Rangaraj Steel Alloys (P) Ltd., No.99, Sankari Main Road, Annathanapatti, Salem.
... Respondent
PRAYER : Tax Case Revision filed under Section 60 of TNVAT Act, 2006 to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated 23.03.2022 passed in C.T.S.A.No.113 of 2019.
For Petitioner : Mr.C.Harsha Raj Additional Government Pleader
O R D E R
(Order of the Court was made by C.SARAVANAN, J )
The petitioner is before this Court aggrieved by the impugned order
dated 23.03.2022 passed by the Tamil Nadu Sales Tax Appellate Tribunal
(Additional Bench), Coimbatore in C.T.S.A.No.113 of 2019.
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T.C.No.30 of 2024
the State against the order of the Appellate Commissioner dated 26.11.2018 in VAT.A.P.No.145 of 2018.
if no tax is paid, penalty can be imposed under Section 27 of the TNVAT Act,
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T.C.No.30 of 2024
(R.S.K., J.) (C.S.N., J.) 17.10.2024
NCC : Yes / No Index : Yes / No Speaking Order : Yes / No
vji
To The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.
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T.C.No.30 of 2024
R.SURESH KUMAR, J. and C.SARAVANAN, J.
vji
T.C.No.30 of 2024
17.10.2024
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1 issue framed by the court
Whether penalty under Section 27 TNVAT Act can be imposed on excess stock found at inspection when proportionate tax was paid and no taxable liability arose.
2 provisions across 1 enactments
The State of Tamil Nadu, Represented by the Joint Commissioner (ST), Salem Division, Salem
Tvl.Sree Rangaraj Steel Alloys (P) Ltd., No.99, Sankari Main Road, Annathanapatti, Salem
R.Suresh Kumar
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
