https://www.taxtmi.com/caselaws?id=294629 The court found that the penalty imposed under Section 57(8) of the Madhya Pradesh VAT Act, 2002 was unjustified as there was no intent to evade tax. The appellate Board erred in disregarding the explanation to Section 57(8), leading to the setting aside of the impugned orders. The authorities were directed to refund the penalty amount within 90 days. The appeal was allowed, highlighting the significance of considering explanations and intent in tax-related penalties. en-us Thu, 14 Nov 2019 00:00:00 +0530 Tue, 15 Jun 2021 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294629 The court found that the penalty imposed under Section 57(8) of the Madhya Pradesh VAT Act, 2002 was unjustified as there was no intent to evade tax. The appellate Board erred in disregarding the explanation to Section 57(8), leading to the setting aside of the impugned orders. The authorities were directed to refund the penalty amount within 90 days. The appeal was allowed, highlighting the significance of considering explanations and intent in tax-related penalties. Case-Laws VAT and Sales Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294629