https://www.taxtmi.com/caselaws?id=247488 Penalty proceedings under the VAT regime are distinct from assessment, but they must still rest on the statutory ingredients for penalty, including the required culpable element. The earlier Division Bench direction did not extend to the penalty order, so there was no breach of that direction. However, because the foundational tax position and the legal basis invoked for penalty had changed, the penalty could not be sustained without fresh examination of liability and quantum. The penalty order was therefore set aside and the matter remitted for reconsideration after hearing the taxpayer. en-us Wed, 11 Apr 2012 00:00:00 +0530 Tue, 13 May 2014 11:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247488 Penalty proceedings under the VAT regime are distinct from assessment, but they must still rest on the statutory ingredients for penalty, including the required culpable element. The earlier Division Bench direction did not extend to the penalty order, so there was no breach of that direction. However, because the foundational tax position and the legal basis invoked for penalty had changed, the penalty could not be sustained without fresh examination of liability and quantum. The penalty order was therefore set aside and the matter remitted for reconsideration after hearing the taxpayer. Case-Laws VAT and Sales Tax Wed, 11 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247488