https://www.taxtmi.com/caselaws?id=467064 Penalty under Section 45A of the KGST Act was unsustainable where the dispute concerned classification and assessability of disclosed receipts and freight-related claims reflected in the books, not suppression of turnover. The Court held that a mere disagreement on whether such items formed taxable turnover did not establish a contumacious attempt to evade tax, and that penalty under this provision requires evidence of evasion-related culpability rather than a bona fide taxability claim. On that basis, the penalty orders were set aside in favour of the assessee. en-us Fri, 06 Jun 2014 00:00:00 +0530 Wed, 04 Mar 2026 13:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467064 Penalty under Section 45A of the KGST Act was unsustainable where the dispute concerned classification and assessability of disclosed receipts and freight-related claims reflected in the books, not suppression of turnover. The Court held that a mere disagreement on whether such items formed taxable turnover did not establish a contumacious attempt to evade tax, and that penalty under this provision requires evidence of evasion-related culpability rather than a bona fide taxability claim. On that basis, the penalty orders were set aside in favour of the assessee. Case-Laws Indian Laws Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467064