Penalty u/s 45 (3A) of the Gujarat Sales Tax Act, 1969 is not mandatory.

In this matter, the Hon ’ble Gujarat High Court has held that prima facie it is of the view that penalty u/s 45 (3A) of the Gujarat Sales Tax Act, 1969 is not mandatory. However, in the opinion of the court, the question as to whether once the authority decides to impose penalty, can it reduce the same below the minimum prescribed required closure scrutiny. The question was, however, kept open to enable the S

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