Check-post penalty deletion upheld where supporting documents existed and earlier precedent squarely covered the facts.

Penalty for an alleged check-post violation under the Rajasthan Value Added Tax Act, 2003 was examined in light of whether the goods were accompanied by supporting documents and whether the facts were covered by an earlier decision. The High Court held that the case fell squarely within the earlier judgment relied on by the appellate authorities, and no error, illegality, or perversity was shown in the order affirming deletion of penalty. The revision was accordingly rejected, and the penalty deletion was upheld.

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Issues: Whether the deletion of penalty imposed for the alleged check-post violation under the Rajasthan Value Added Tax Act, 2003 was justified.

Analysis: The revision turned on whether the facts were covered by the earlier decision relied upon by the appellate authorities. The record showed that the goods were accompanied by supporting documents, and the High Court found the present case to be squarely covered by the earlier judgment applied by the Tax Board. In such circumstances, no error, illegality, or perversity in the appellate order affirming deletion of penalty was shown.

Conclusion: The penalty deletion was upheld and the revision was rejected.

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