https://www.taxtmi.com/caselaws?id=157551 The court set aside the penalty imposed under Section 10-A of the Central Sales Tax Act, finding that the orders were illegal as they did not meet the statutory requirements. The petitioner's challenge to the penalty amount was upheld, emphasizing that penalties should be proportionate and not imposed mechanically. The court directed the respondents to issue fresh orders in compliance with the law and the court's observations. Any penalty already paid would be adjusted against future orders or refunded if no penalty is imposed. The original petition was allowed without costs. en-us Fri, 14 Jan 1994 00:00:00 +0530 Mon, 07 Oct 2013 17:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157551 The court set aside the penalty imposed under Section 10-A of the Central Sales Tax Act, finding that the orders were illegal as they did not meet the statutory requirements. The petitioner's challenge to the penalty amount was upheld, emphasizing that penalties should be proportionate and not imposed mechanically. The court directed the respondents to issue fresh orders in compliance with the law and the court's observations. Any penalty already paid would be adjusted against future orders or refunded if no penalty is imposed. The original petition was allowed without costs. Case-Laws VAT and Sales Tax Fri, 14 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157551