Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 716 - HC - VAT and Sales TaxImposition of penalty under Section 78 (5) - mens rea - Held that:- there is no requirement in law for Revenue to establish mens rea on the part of assessee in these penalty proceedings under Section 78 (5) of the Act - Present case is covered by the decision of this Court in various similar cases and one of such order passed in Assistant Comercial Taxes Officer, Ward-II, Circle-D, Jodhpur Vs. M/s.Nahar Granite P. Ltd., Jodhpur [2015 (11) TMI 1141 - RAJASTHAN HIGH COURT] - Petition disposed of.
|