https://www.taxtmi.com/caselaws?id=436735 The Supreme Court ruled that penalties and interest under Section 45(6) and Section 47(4A) of the Gujarat Sales Tax Act, 1969 are mandatory and do not require mens rea for imposition. The High Court's decision to set aside penalties and interest was overturned, emphasizing statutory nature of penalties. The Court reinstated orders of the Assessing Officer and Tribunal, allowing the appeal by the State of Gujarat. en-us Mon, 17 Apr 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436735 The Supreme Court ruled that penalties and interest under Section 45(6) and Section 47(4A) of the Gujarat Sales Tax Act, 1969 are mandatory and do not require mens rea for imposition. The High Court's decision to set aside penalties and interest was overturned, emphasizing statutory nature of penalties. The Court reinstated orders of the Assessing Officer and Tribunal, allowing the appeal by the State of Gujarat. Case-Laws VAT and Sales Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436735