https://www.taxtmi.com/caselaws?id=349792 The court ruled in favor of the petitioner, holding that the penalty imposed under Section 10-A of the CST Act was unauthorized as there was no deliberate false representation by the petitioner. The court emphasized the requirement of mens rea for penalties under the Act and highlighted the significance of honest belief by registered dealers in representations related to their registration certificates. Consequently, the writ petition was allowed, quashing the impugned order without costs awarded. en-us Mon, 18 Sep 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349792 The court ruled in favor of the petitioner, holding that the penalty imposed under Section 10-A of the CST Act was unauthorized as there was no deliberate false representation by the petitioner. The court emphasized the requirement of mens rea for penalties under the Act and highlighted the significance of honest belief by registered dealers in representations related to their registration certificates. Consequently, the writ petition was allowed, quashing the impugned order without costs awarded. Case-Laws VAT and Sales Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349792