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2019 (5) TMI 968 - HC - VAT and Sales TaxImposition of penalty u/s 10-A of the Central Sales Tax Act - purchase of "Rough C.I. Casting" - HELD THAT:- Hon'ble Apex Court in the case of Commissioner of Sales Tax, U.P. Vs. Sanjiv Fabrics [ 2010 (9) TMI 461 - SUPREME COURT ]. In the said case the Hon'ble Apex Court has held that the penalty provisions are penal in character and unless the filing of an inaccurate return is accompanied by a guilty mind, the section cannot be invoked for penalty. The Apex Court, therefore, concluded that a finding of mens rea is a condition precedent for levying penalty under Section 10(b) read with Section 10-A. The explanation furnished by the applicant is sufficient and therefore the penalty imposed under Section 10-A of the Act is set aside - revision allowed.
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