https://www.taxtmi.com/caselaws?id=161051 Penalty under section 45A of the Kerala General Sales Tax Act is attracted only where the omission reflects evasion or blameworthy conduct; a mere non-inclusion of excise duty in returns during a period of unsettled law, especially when the tax is later paid, does not by itself justify penalty. Bona fide belief based on legal uncertainty is relevant against penal liability. The revisional authority must also exercise discretion judicially when fixing quantum, considering the assessee's conduct, promptness of payment, and the applicable legal position. An order that does not address these factors properly is liable to reconsideration. en-us Tue, 31 Jul 2001 00:00:00 +0530 Mon, 30 Dec 2013 16:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161051 Penalty under section 45A of the Kerala General Sales Tax Act is attracted only where the omission reflects evasion or blameworthy conduct; a mere non-inclusion of excise duty in returns during a period of unsettled law, especially when the tax is later paid, does not by itself justify penalty. Bona fide belief based on legal uncertainty is relevant against penal liability. The revisional authority must also exercise discretion judicially when fixing quantum, considering the assessee's conduct, promptness of payment, and the applicable legal position. An order that does not address these factors properly is liable to reconsideration. Case-Laws VAT and Sales Tax Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161051