https://www.taxtmi.com/caselaws?id=281651 Section 53(3) authorises a penalty equal to the tax under-declared only where the under-declaration is accompanied by established fraud or wilful neglect, and the show-cause notice must disclose those jurisdictional facts so the dealer has a reasonable opportunity to respond. Because neither the notice nor the penalty order alleged or found fraud or wilful neglect, the statutory foundation for invoking the higher penalty was absent. The HC therefore held the penalty order unsustainable and set it aside. en-us Tue, 23 Feb 2016 00:00:00 +0530 Sat, 29 Jun 2019 05:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281651 Section 53(3) authorises a penalty equal to the tax under-declared only where the under-declaration is accompanied by established fraud or wilful neglect, and the show-cause notice must disclose those jurisdictional facts so the dealer has a reasonable opportunity to respond. Because neither the notice nor the penalty order alleged or found fraud or wilful neglect, the statutory foundation for invoking the higher penalty was absent. The HC therefore held the penalty order unsustainable and set it aside. Case-Laws VAT and Sales Tax Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281651