Levy of penalty under Section 10A of the Central Sales Tax Act, ...

Penalty u/s 10A of Central Sales Tax Act Overturned Due to Lack of Mens Rea in C-Forms Case.

January 22, 2022

Case Laws VAT and Sales Tax HC

Levy of penalty under Section 10A of the Central Sales Tax Act, 1956 - C-Forms - inter-state sales - the essential ingredient of mens rea for levy of penalty on the petitioner, was not established. In such circumstances, the findings of the Assessing Officer as confirmed by the First Appellate Authority as well as the Tribunal that the petitioner committed the offence under section 10(b) warranting levy of penalty under section 10A of the Act, cannot be allowed to be sustained. - HC

View Source

← Previous Next →

Levy of penalty under Section 10A of the Central Sales Tax Act, ...

Penalty u/s 10A of Central Sales Tax Act Overturned Due to Lack of Mens Rea in C-Forms Case.

January 22, 2022

Case Laws VAT and Sales Tax HC

You may also like:

If there is no mens rea, no mandatory penalty u/s 11AC - SC

Penalty imposed by the Settlement Commission u/s 271(1)(c) - The petitioner argued against the penalty, citing lack of mens rea and the absence of evidence showing...

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act -...

Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal...

Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

The Central Board of Direct Taxes, u/s 119 of the Income-tax Act, 1961, extended the due date for filing Form No. 10A to 31.08.2021, 31.03.2022, 25.11.2022, and...

Imposition of penalty u/s 10(b) r.w.s 10-A of the Central Sales Tax Act, 1956 - unauthorized use of Form C to purchase goods like valves, regulators, PP caps, aluminum...

Levy of penalty - there is no mens rea or any premediated thought in non-complying with the statutory requirements, as no duty was actually payable upon import, being...

Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where...

Quick Updates: