Levy of penalty under Section 10-A of the CST Act - the Tribunal...

Levy of penalty under Section 10-A of the CST Act - the Tribunal finds that the Petitioner in fact made a misrepresentation to the officials “knowing fully well” that he was not entitled to be issued with ‘C’ Forms on the strength of the R.C. He is further said to have managed to obtain ‘C’ Forms by such misguiding petition - although in so many words it has not been stated that the Petitioner has mens rea, the findings in fact indicate that he did - HC