https://www.taxtmi.com/caselaws?id=180656 Penalty under section 78(5) was not leviable where the declaration form ST-18C had been obtained before dispatch and was produced on the same day of interception, as the lapse was treated as inadvertent non-carrying rather than a post-interception defence. The Court held that the assessee should have been given an opportunity before penal action, and on those proved facts the penalty could not be sustained. It further noted that mens rea was not necessary for penalty under section 78(5), but that did not change the result because the penalty was otherwise unjustified. en-us Mon, 29 Jun 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180656 Penalty under section 78(5) was not leviable where the declaration form ST-18C had been obtained before dispatch and was produced on the same day of interception, as the lapse was treated as inadvertent non-carrying rather than a post-interception defence. The Court held that the assessee should have been given an opportunity before penal action, and on those proved facts the penalty could not be sustained. It further noted that mens rea was not necessary for penalty under section 78(5), but that did not change the result because the penalty was otherwise unjustified. Case-Laws VAT and Sales Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180656