https://www.taxtmi.com/caselaws?id=160937 The court upheld the decision to quash penalty orders due to unreasonable delay, absence of mens rea for false representation, lack of vicarious liability for transferee, and non-amendment of the registration certificate. The penalty orders were deemed invalid, and the penalty amounts were directed to be refunded with interest. The appeal was dismissed without costs, considering the State's financial situation. en-us Wed, 03 Oct 2001 00:00:00 +0530 Thu, 26 Dec 2013 18:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160937 The court upheld the decision to quash penalty orders due to unreasonable delay, absence of mens rea for false representation, lack of vicarious liability for transferee, and non-amendment of the registration certificate. The penalty orders were deemed invalid, and the penalty amounts were directed to be refunded with interest. The appeal was dismissed without costs, considering the State's financial situation. Case-Laws VAT and Sales Tax Wed, 03 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160937