https://www.taxtmi.com/caselaws?id=416023 The Orissa High Court affirmed the penalty imposed on the Petitioner for deliberate misrepresentations and misuse of 'C' Forms in violation of Sections 10(b) and 10(d) of the CST Act. The Court upheld the Tribunal's decision to apply the penalty under Section 10-A, emphasizing the intentional actions of the Petitioner in obtaining 'C' Forms and misusing them for unauthorized activities. Despite the argument regarding mens rea, the Court found the intentional actions of the Petitioner justified the penalty imposition, leading to the dismissal of the Revision Petitions. en-us Mon, 13 Dec 2021 00:00:00 +0530 Wed, 14 Jun 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416023 The Orissa High Court affirmed the penalty imposed on the Petitioner for deliberate misrepresentations and misuse of 'C' Forms in violation of Sections 10(b) and 10(d) of the CST Act. The Court upheld the Tribunal's decision to apply the penalty under Section 10-A, emphasizing the intentional actions of the Petitioner in obtaining 'C' Forms and misusing them for unauthorized activities. Despite the argument regarding mens rea, the Court found the intentional actions of the Petitioner justified the penalty imposition, leading to the dismissal of the Revision Petitions. Case-Laws VAT and Sales Tax Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416023