https://www.taxtmi.com/caselaws?id=164143 Penalty under section 45A of the KGST Act was sustained because the dealer's records showed material irregularities, including non-continuity of bills, multiple invoice sets, missing copies, and omission of sales covered by delivery notes. The return was not supported by a satisfactory explanation for the discrepancies, and the revisional authority found that true and complete accounts had not been maintained with mens rea reflected in the conduct. Applying the governing precedent, the court held that once the statutory violation attracting section 45A is established, penalty does not depend on a separate enquiry into intention. The challenge to the revisional orders therefore failed. en-us Thu, 04 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164143 Penalty under section 45A of the KGST Act was sustained because the dealer's records showed material irregularities, including non-continuity of bills, multiple invoice sets, missing copies, and omission of sales covered by delivery notes. The return was not supported by a satisfactory explanation for the discrepancies, and the revisional authority found that true and complete accounts had not been maintained with mens rea reflected in the conduct. Applying the governing precedent, the court held that once the statutory violation attracting section 45A is established, penalty does not depend on a separate enquiry into intention. The challenge to the revisional orders therefore failed. Case-Laws VAT and Sales Tax Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164143