https://www.taxtmi.com/caselaws?id=251438 The High Court quashed the penalty orders imposed under Section 45A of the M.P. Commercial Tax Act, 1994, due to non-furnishing of declaration forms, emphasizing that penalties should not be imposed for technical breaches without dishonest intention. The Court held that the authorities failed to consider bona fide reasons and directed them to exercise discretion judiciously. The petitioner's writ petitions were allowed, highlighting the importance of not imposing penalties without establishing deliberate defiance of the law or dishonest intention. en-us Thu, 08 Aug 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251438 The High Court quashed the penalty orders imposed under Section 45A of the M.P. Commercial Tax Act, 1994, due to non-furnishing of declaration forms, emphasizing that penalties should not be imposed for technical breaches without dishonest intention. The Court held that the authorities failed to consider bona fide reasons and directed them to exercise discretion judiciously. The petitioner's writ petitions were allowed, highlighting the importance of not imposing penalties without establishing deliberate defiance of the law or dishonest intention. Case-Laws VAT and Sales Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251438