https://www.taxtmi.com/caselaws?id=248303 The High Court held that the Sales Tax Appellate Tribunal erred in overturning the Appellate Assistant Commissioner's decision to delete the penalty imposed on the assessee under the Central Sales Tax Act, 1956. The Court emphasized the necessity of mens rea for penal provisions to apply and found that the Tribunal failed to establish deliberate violation or contumacious conduct by the assessee. As the explanation provided was considered bona fide and the conduct not deliberate, the Court confirmed the Appellate Assistant Commissioner's decision to delete the penalty, ruling in favor of the assessee. en-us Thu, 21 Nov 2013 00:00:00 +0530 Sat, 07 Jun 2014 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248303 The High Court held that the Sales Tax Appellate Tribunal erred in overturning the Appellate Assistant Commissioner's decision to delete the penalty imposed on the assessee under the Central Sales Tax Act, 1956. The Court emphasized the necessity of mens rea for penal provisions to apply and found that the Tribunal failed to establish deliberate violation or contumacious conduct by the assessee. As the explanation provided was considered bona fide and the conduct not deliberate, the Court confirmed the Appellate Assistant Commissioner's decision to delete the penalty, ruling in favor of the assessee. Case-Laws VAT and Sales Tax Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248303