https://www.taxtmi.com/caselaws?id=343490 A mandatory penalty under section 45(6) of the Gujarat Sales Tax Act may be imposed for the first time by the revisional authority in suo motu revision proceedings, and the prior deletion of penalty was therefore unsustainable. The article also notes that the Tribunal's restriction of interest under section 47(4A) to 36 months was upheld, as the statutory framework in sub-clause (vi) supported that limitation. The overall effect was restoration of the penalty while leaving the interest ruling undisturbed. en-us Fri, 05 May 2017 00:00:00 +0530 Tue, 27 Mar 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343490 A mandatory penalty under section 45(6) of the Gujarat Sales Tax Act may be imposed for the first time by the revisional authority in suo motu revision proceedings, and the prior deletion of penalty was therefore unsustainable. The article also notes that the Tribunal's restriction of interest under section 47(4A) to 36 months was upheld, as the statutory framework in sub-clause (vi) supported that limitation. The overall effect was restoration of the penalty while leaving the interest ruling undisturbed. Case-Laws VAT and Sales Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343490