https://www.taxtmi.com/caselaws?id=188430 The High Court upheld the decision to dismiss the penalty under Section 10A of the CST Act, emphasizing the lack of jurisdiction of the officer who imposed the penalty. The Court highlighted the importance of adherence to specific legal provisions and the authority designated for penalty imposition, ultimately dismissing the petition and leaving open the possibility of addressing misuse of 'C' Forms in the future. en-us Mon, 29 Aug 2016 00:00:00 +0530 Thu, 01 Dec 2016 10:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188430 The High Court upheld the decision to dismiss the penalty under Section 10A of the CST Act, emphasizing the lack of jurisdiction of the officer who imposed the penalty. The Court highlighted the importance of adherence to specific legal provisions and the authority designated for penalty imposition, ultimately dismissing the petition and leaving open the possibility of addressing misuse of 'C' Forms in the future. Case-Laws VAT and Sales Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188430