Levy of penalty - non-filing of returns - the element of mensrea ...

VAT and Sales Tax

September 1, 2020

Levy of penalty - non-filing of returns - the element of mensrea should be recorded to be present. In this case, no such finding can be discerned in the orders impugned in the writ petitions - We are living in pandemic times. But the respondent has shown considerable speed in concluding the entire proceedings. - Order quashed - HC

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Levy of penalty - non-filing of returns - the element of mensrea ...

VAT and Sales Tax

September 1, 2020

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