https://www.taxtmi.com/caselaws?id=162336 The High Court set aside the penalty imposed by the assessing officer on a petitioner for claiming set-off in their sales tax return, as the petitioner had a legal basis for the claim and did not engage in fraudulent activities. The Court found no valid case for the penalty and quashed the order, providing relief to the petitioner. en-us Tue, 23 Aug 2005 00:00:00 +0530 Tue, 25 Feb 2014 11:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162336 The High Court set aside the penalty imposed by the assessing officer on a petitioner for claiming set-off in their sales tax return, as the petitioner had a legal basis for the claim and did not engage in fraudulent activities. The Court found no valid case for the penalty and quashed the order, providing relief to the petitioner. Case-Laws VAT and Sales Tax Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162336