https://www.taxtmi.com/caselaws?id=416641 The High Court found the 17-year penalty period imposed by the Sales Tax Officer under Section 10-A of the CST Act excessive and arbitrary. Relying on Supreme Court decisions, the Court emphasized the need for penalties to align with reasonable timeframes, limiting the penalty period to three years before the penalty order date. Consequently, the penalty amount was recalculated for the period from 1st July 1989 to 30th June 1992, modifying the orders of both the Sales Tax Officer and the Revisional authority. The writ petition was disposed of in accordance with the revised penalty calculation. en-us Wed, 15 Dec 2021 00:00:00 +0530 Wed, 07 Jun 2023 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416641 The High Court found the 17-year penalty period imposed by the Sales Tax Officer under Section 10-A of the CST Act excessive and arbitrary. Relying on Supreme Court decisions, the Court emphasized the need for penalties to align with reasonable timeframes, limiting the penalty period to three years before the penalty order date. Consequently, the penalty amount was recalculated for the period from 1st July 1989 to 30th June 1992, modifying the orders of both the Sales Tax Officer and the Revisional authority. The writ petition was disposed of in accordance with the revised penalty calculation. Case-Laws VAT and Sales Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416641