https://www.taxtmi.com/caselaws?id=157371 A partnership firm was treated as competent to invoke the Tribunal's jurisdiction, and the application was found to be properly signed and affirmed; objections on maintainability and alternative remedy were rejected. On the merits, seizure and penalty for alleged sales tax contravention were found unsustainable because the authorities relied only on suspicion arising from an address discrepancy and related circumstances, which did not establish mala fide conduct or a clear breach of the statutory requirement. Penalty under the sales tax law could not be imposed on mere doubt, and the penalty order was set aside with the deposited amount directed to be adjusted against tax dues. en-us Fri, 02 Jul 1993 00:00:00 +0530 Fri, 04 Oct 2013 15:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157371 A partnership firm was treated as competent to invoke the Tribunal's jurisdiction, and the application was found to be properly signed and affirmed; objections on maintainability and alternative remedy were rejected. On the merits, seizure and penalty for alleged sales tax contravention were found unsustainable because the authorities relied only on suspicion arising from an address discrepancy and related circumstances, which did not establish mala fide conduct or a clear breach of the statutory requirement. Penalty under the sales tax law could not be imposed on mere doubt, and the penalty order was set aside with the deposited amount directed to be adjusted against tax dues. Case-Laws VAT and Sales Tax Fri, 02 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157371