https://www.taxtmi.com/caselaws?id=374131 The High Court upheld the penalty under Section 10-A of the Central Sales Tax Act but reduced it to 10%, as initially ordered by the First Appellate Authority. The Court emphasized the lack of proper reasoning for increasing the penalty to 50% by the Tribunal and held that the penalty could not be enhanced without adequate justification. Additionally, the Court affirmed the imposition of the penalty for the initial exclusion of packing material from the Registration Certificate, despite later inclusion, as the assessee was deemed aware of the initial discrepancy. en-us Thu, 03 Jan 2019 00:00:00 +0530 Fri, 21 Aug 2020 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374131 The High Court upheld the penalty under Section 10-A of the Central Sales Tax Act but reduced it to 10%, as initially ordered by the First Appellate Authority. The Court emphasized the lack of proper reasoning for increasing the penalty to 50% by the Tribunal and held that the penalty could not be enhanced without adequate justification. Additionally, the Court affirmed the imposition of the penalty for the initial exclusion of packing material from the Registration Certificate, despite later inclusion, as the assessee was deemed aware of the initial discrepancy. Case-Laws VAT and Sales Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374131