Case Details:
| Particular | Details |
| Case No. | WP Nos. 30251, 30256 and 30258 of 2019 |
| Case Name | Sayar Cars Vs Appellate Deputy Commissioner (CT) |
| Court | Madras High Court |
| Date of Judgement | 14-10-2022 |
Issue- In the above case, investigation was made by the enforcement wing in the premises of petitioner where some discrepancies were found related to difference in sales turnover and consideration on sale of old vehicles and best judgement decision was made.
Held- It was held that the SCN does not satisfies the condition of Section 27(3) of the Act which states the assessing authority must be ‘satisfied that the escape from the assessment is due to wilful nondisclosure of assessable turnover by the dealer’ and making best judgement decision is not sufficient for the imposition of penalty and the authority has also failed to prove that escapement is due to wilful non-disclosure of facts by the petitioner.
