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

State of Gujarat v/s Narendrakumar Revachand Kotak (Gujarat High Court) 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 State to urge the same in future in appropriate case and the appeals of the State were dismissed / disposed of on ...