https://www.taxtmi.com/caselaws?id=164823 The court disposed of the writ petitions without costs, granting liberty to the petitioner to raise all contentions before the respondent, including the application of relevant legal precedents. The judgment emphasized the importance of establishing mens rea and highlighted the necessity for factual determination by the respondent before imposing a penalty under section 10A(i) of the Central Sales Tax Act. The court directed the respondent to consider a Full Bench judgment in a similar case and allowed the petitioner to present all contentions within a specified timeframe for further consideration. en-us Mon, 22 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164823 The court disposed of the writ petitions without costs, granting liberty to the petitioner to raise all contentions before the respondent, including the application of relevant legal precedents. The judgment emphasized the importance of establishing mens rea and highlighted the necessity for factual determination by the respondent before imposing a penalty under section 10A(i) of the Central Sales Tax Act. The court directed the respondent to consider a Full Bench judgment in a similar case and allowed the petitioner to present all contentions within a specified timeframe for further consideration. Case-Laws VAT and Sales Tax Mon, 22 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164823