https://www.taxtmi.com/caselaws?id=244624 Penalty under section 45(3A) of the Gujarat Sales Tax Act was discussed as a discretionary provision, with the Court noting prima facie agreement with the Tribunal's view that penalty need not be mandatory. The Court also distinguished the discretion not to impose penalty from the separate question whether any penalty, once imposed, can be reduced below the statutory minimum. However, it declined to give a final ruling on whether the provision is mandatory and left that issue open for consideration in an appropriate case, taking into account that the total reduction involved in the appeals was less than Rs. 35,000. en-us Thu, 09 Jan 2014 00:00:00 +0530 Mon, 07 Jul 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244624 Penalty under section 45(3A) of the Gujarat Sales Tax Act was discussed as a discretionary provision, with the Court noting prima facie agreement with the Tribunal's view that penalty need not be mandatory. The Court also distinguished the discretion not to impose penalty from the separate question whether any penalty, once imposed, can be reduced below the statutory minimum. However, it declined to give a final ruling on whether the provision is mandatory and left that issue open for consideration in an appropriate case, taking into account that the total reduction involved in the appeals was less than Rs. 35,000. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244624