ORDER

An order dated 12.01.2026, as rectified by order dated 06.03.2026, is assailed in this writ petition insofar as it relates to the levy of penalty under Section 40(2) of the Tamil Nadu Value Added Tax Act, 2006.

2. Learned counsel for the petitioner submits that the matter relates to payment of purchase tax under Section 12(1) of the aforementioned statute. He also submits that said tax was not passed on by the petitioner and that this contention was accepted by the appellate authority in the first round of litigation. In those circumstances, learned counsel contends that the Tribunal erroneously remanded the matter to the original authority and that this culminated in orders impugned herein. He adds that a tax case was filed challenging the remand order of the Tribunal and that the same is at the SR stage.

3. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent.

4. On perusal of orders impugned herein, it is evident that the matter was considered on merit