https://www.taxtmi.com/caselaws?id=312007 The HC set aside the impugned order concerning the imposition of penalties under Section 10B of the Central Sales Tax Act, citing the lack of consideration of mens-rea. The court found that the order failed to distinguish between 'falsely representing' and 'wrongly representing' in the context of using Form 'C'. The case was remanded to the First Assessing Authority for a fresh assessment, emphasizing independent judgment. The petitioner is not required to pay the penalty until a new decision is made, and the court ordered an expedited hearing on remand. en-us Thu, 20 Oct 2011 00:00:00 +0530 Sat, 27 Jan 2024 11:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312007 The HC set aside the impugned order concerning the imposition of penalties under Section 10B of the Central Sales Tax Act, citing the lack of consideration of mens-rea. The court found that the order failed to distinguish between 'falsely representing' and 'wrongly representing' in the context of using Form 'C'. The case was remanded to the First Assessing Authority for a fresh assessment, emphasizing independent judgment. The petitioner is not required to pay the penalty until a new decision is made, and the court ordered an expedited hearing on remand. Case-Laws VAT and Sales Tax Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312007