https://www.taxtmi.com/caselaws?id=425157 The High Court set aside a penalty order imposed under Section 10-A of the Central Sales Tax Act, ruling in favor of the assessee. The court found that the penalty lacked merit as it did not establish a false declaration, a crucial element for imposing penalties under the Act. Emphasizing the necessity of mens rea for penalties under Section 10(b) read with Section 10-A, the court highlighted the importance of deliberate acts in penalty imposition. Due to the absence of findings on essential issues and the requirement of mens rea, the court allowed the revision and annulled the penalty without awarding costs. en-us Fri, 15 Jul 2022 00:00:00 +0530 Mon, 18 Jul 2022 09:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425157 The High Court set aside a penalty order imposed under Section 10-A of the Central Sales Tax Act, ruling in favor of the assessee. The court found that the penalty lacked merit as it did not establish a false declaration, a crucial element for imposing penalties under the Act. Emphasizing the necessity of mens rea for penalties under Section 10(b) read with Section 10-A, the court highlighted the importance of deliberate acts in penalty imposition. Due to the absence of findings on essential issues and the requirement of mens rea, the court allowed the revision and annulled the penalty without awarding costs. Case-Laws VAT and Sales Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425157