https://www.taxtmi.com/caselaws?id=162163 Wilful failure to remit the advance tax required for March by the end of that month was treated as evasion or attempted evasion of tax, attracting the higher penalty regime under section 45A. The conduct was not regarded as a mere technical breach, because the amount allegedly evaded was ascertainable and the circumstances justified penalty beyond the nominal ceiling applicable to other contraventions. Section 45AA could not be invoked without a prior notice of demand, since that notice was a statutory precondition for its operation. en-us Fri, 26 Sep 2003 00:00:00 +0530 Thu, 03 Apr 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162163 Wilful failure to remit the advance tax required for March by the end of that month was treated as evasion or attempted evasion of tax, attracting the higher penalty regime under section 45A. The conduct was not regarded as a mere technical breach, because the amount allegedly evaded was ascertainable and the circumstances justified penalty beyond the nominal ceiling applicable to other contraventions. Section 45AA could not be invoked without a prior notice of demand, since that notice was a statutory precondition for its operation. Case-Laws VAT and Sales Tax Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162163