https://www.scconline.com/blog/post/2020/12/28/jhar-hc-sales-tax-and-vat-only-because-a-provision-has-been-made-for-levy-of-penalty-the-same-by-itself-would-not-lead-to-the-conclusion-that-penalty-must-be-levied-in-all-situations-hc-reiterat/