https://www.taxtmi.com/highlights?id=54559 Levy of penalty - non-filing of returns - the element of mensrea should be recorded to be present. In this case, no such finding can be discerned in the orders impugned in the writ petitions - We are living in pandemic times. But the respondent has shown considerable speed in concluding the entire proceedings. - Order quashed - HC en-us Tue, 01 Sep 2020 10:42:07 +0530 Tue, 01 Sep 2020 10:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54559 Levy of penalty - non-filing of returns - the element of mensrea should be recorded to be present. In this case, no such finding can be discerned in the orders impugned in the writ petitions - We are living in pandemic times. But the respondent has shown considerable speed in concluding the entire proceedings. - Order quashed - HC Highlights VAT and Sales Tax Tue, 01 Sep 2020 10:42:07 +0530 https://www.taxtmi.com/highlights?id=54559