https://www.taxtmi.com/caselaws?id=427903 Where the statutory ingredients for penalty under Section 10-A of the Central Sales Tax Act were found absent, including a bona fide belief in using Form C and no established mala fide intention, a fresh remand for reconsideration of penalty served no useful purpose. The HC held that, on the recorded findings, the remand was unjustified and had to be set aside to that extent, while the assessee's position on the penalty issue was accepted on those findings. Liberty was left to the authorities to proceed in accordance with law if any separate misuse of Form C or other distinct default under Section 10 was independently noticed. en-us Wed, 14 Sep 2022 00:00:00 +0530 Tue, 20 Sep 2022 08:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427903 Where the statutory ingredients for penalty under Section 10-A of the Central Sales Tax Act were found absent, including a bona fide belief in using Form C and no established mala fide intention, a fresh remand for reconsideration of penalty served no useful purpose. The HC held that, on the recorded findings, the remand was unjustified and had to be set aside to that extent, while the assessee's position on the penalty issue was accepted on those findings. Liberty was left to the authorities to proceed in accordance with law if any separate misuse of Form C or other distinct default under Section 10 was independently noticed. Case-Laws VAT and Sales Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427903