According to the Supreme Court, mens rea is not a requirement for violating Section 45 of the Gujarat Sales Tax Act of 1969.
According to the country’s highest court, the penalty and interest imposed by Sections 45 and 47(4A) of the Gujarat Sales Tax Act 1969 are statutory and required, and the Commissioner/Assessing Officer does not have any discretion over whether or not to impose them. The Supreme Court ruled that the Act Read more









