https://www.taxtmi.com/caselaws?id=158932 The High Court quashed the penalty imposed under Section 22A(7) of the Rajasthan Sales Tax Act, emphasizing the necessity of a show cause notice and proper inquiry before imposing penalties. It highlighted the requirement to establish mens rea or deliberate defiance of the law for penalty imposition. The court criticized the lack of investigation into the authenticity of post-seizure documents and the determination of ownership in the penalty context. The orders of the lower authorities were overturned due to inadequate scrutiny, stressing the importance of thorough investigations in penalty cases. en-us Mon, 17 May 1993 00:00:00 +0530 Mon, 11 Nov 2013 14:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158932 The High Court quashed the penalty imposed under Section 22A(7) of the Rajasthan Sales Tax Act, emphasizing the necessity of a show cause notice and proper inquiry before imposing penalties. It highlighted the requirement to establish mens rea or deliberate defiance of the law for penalty imposition. The court criticized the lack of investigation into the authenticity of post-seizure documents and the determination of ownership in the penalty context. The orders of the lower authorities were overturned due to inadequate scrutiny, stressing the importance of thorough investigations in penalty cases. Case-Laws VAT and Sales Tax Mon, 17 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158932