Levy of penalty under Section 10-A of the Central Sales Tax Act, ...

Case Laws VAT and Sales Tax

July 18, 2022

Levy of penalty under Section 10-A of the Central Sales Tax Act, 1956 - existence of mens rea - plea of bonafide belief had been raised - it was incumbent on the assessing authority to consider the same and pass appropriate order especially with respect to allegation of false declaration. Unless that finding had been returned by the assessing authority, it is difficult to sustain the penalty under Section 10-A of the Act.- HC

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Levy of penalty under Section 10-A of the Central Sales Tax Act, ...

Case Laws VAT and Sales Tax

July 18, 2022

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