https://www.taxtmi.com/caselaws?id=149930 Wilful avoidance of registration was required before penalty could be imposed under section 18(6) of the M.P. General Sales Tax Act; a bona fide belief that registration was not required negatived wilfulness, so the penalty for non-registration was not justified. The Court further held that the availability of alternative appellate or reference remedies did not bar writ interference where the penalty order was passed without jurisdiction, because a jurisdictional fact had to exist before such penalty could be levied. The penalty orders were quashed and relief was granted to the assessee. en-us Fri, 05 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 13:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149930 Wilful avoidance of registration was required before penalty could be imposed under section 18(6) of the M.P. General Sales Tax Act; a bona fide belief that registration was not required negatived wilfulness, so the penalty for non-registration was not justified. The Court further held that the availability of alternative appellate or reference remedies did not bar writ interference where the penalty order was passed without jurisdiction, because a jurisdictional fact had to exist before such penalty could be levied. The penalty orders were quashed and relief was granted to the assessee. Case-Laws VAT and Sales Tax Fri, 05 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149930