https://www.taxtmi.com/caselaws?id=307806 Penalty under Section 45A(1)(d) of the Kerala General Sales Tax Act is attracted for filing an untrue or incorrect return and does not require a best judgment assessment under Section 19(2). Deliberate suppression of turnover and a revised return filed only after omission was pointed out established mens rea, so the penalty was justified. The revisional authority's reduction of the penalty was treated as sufficient, and the contrary earlier view was overruled. en-us Fri, 21 Nov 2003 00:00:00 +0530 Tue, 09 May 2023 09:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307806 Penalty under Section 45A(1)(d) of the Kerala General Sales Tax Act is attracted for filing an untrue or incorrect return and does not require a best judgment assessment under Section 19(2). Deliberate suppression of turnover and a revised return filed only after omission was pointed out established mens rea, so the penalty was justified. The revisional authority's reduction of the penalty was treated as sufficient, and the contrary earlier view was overruled. Case-Laws VAT and Sales Tax Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307806