https://www.taxtmi.com/caselaws?id=438659 The Court ruled in favor of the petitioner-assessee, quashing the Tax Board's orders imposing the penalty under Section 76(6) of RVAT Act. The Court emphasized the necessity of proper investigation and analysis before imposing penalties, citing legal principles and precedents. The judgment highlighted inconsistencies in penalty imposition for identical offenses and stressed the burden of proof on the Revenue to establish foundational facts. en-us Tue, 02 May 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438659 The Court ruled in favor of the petitioner-assessee, quashing the Tax Board's orders imposing the penalty under Section 76(6) of RVAT Act. The Court emphasized the necessity of proper investigation and analysis before imposing penalties, citing legal principles and precedents. The judgment highlighted inconsistencies in penalty imposition for identical offenses and stressed the burden of proof on the Revenue to establish foundational facts. Case-Laws VAT and Sales Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438659