https://www.taxtmi.com/caselaws?id=158420 Failure to file the prescribed return was treated as a penal default under the statutory scheme, so proof of wilfulness was not required to sustain penalty; the penalty was upheld, though moderated in view of the single transaction. Collection of tax without registration was also held unauthorised because deemed registration was unavailable where the application for registration was filed beyond the prescribed time from commencement of business; that penalty too was sustained, again at a reduced rate. The stated principle is that penal liability for non-filing or illegal tax collection does not depend on wilfulness, and deemed registration cannot be relied on without a timely application. en-us Mon, 03 Apr 1995 00:00:00 +0530 Mon, 28 Oct 2013 13:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158420 Failure to file the prescribed return was treated as a penal default under the statutory scheme, so proof of wilfulness was not required to sustain penalty; the penalty was upheld, though moderated in view of the single transaction. Collection of tax without registration was also held unauthorised because deemed registration was unavailable where the application for registration was filed beyond the prescribed time from commencement of business; that penalty too was sustained, again at a reduced rate. The stated principle is that penal liability for non-filing or illegal tax collection does not depend on wilfulness, and deemed registration cannot be relied on without a timely application. Case-Laws VAT and Sales Tax Mon, 03 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158420