https://www.taxtmi.com/caselaws?id=417593 The Tribunal set aside penalties imposed on the appellants under Order-in-Original by the Commissioner of Central Tax & GST, Thane. The penalties were deemed withdrawn under the Sabka Vishwas Scheme, with one appeal already withdrawn and Form-4 issued. Although the appellants applied for settlement under SVLDRS, Form-4 was pending issuance. The Tribunal emphasized the lack of "mens rea" in imposing penalties, following precedents from Karnataka and Punjab & Haryana High Courts. Relying on these precedents, the Tribunal disposed of the appeals, noting that penalties on employees would not stand once the main company's duty demand issue was settled under SVLDRS. en-us Thu, 23 Dec 2021 00:00:00 +0530 Thu, 27 Jan 2022 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417593 The Tribunal set aside penalties imposed on the appellants under Order-in-Original by the Commissioner of Central Tax & GST, Thane. The penalties were deemed withdrawn under the Sabka Vishwas Scheme, with one appeal already withdrawn and Form-4 issued. Although the appellants applied for settlement under SVLDRS, Form-4 was pending issuance. The Tribunal emphasized the lack of "mens rea" in imposing penalties, following precedents from Karnataka and Punjab & Haryana High Courts. Relying on these precedents, the Tribunal disposed of the appeals, noting that penalties on employees would not stand once the main company's duty demand issue was settled under SVLDRS. Case-Laws Service Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417593