Incomplete ST-18A declaration forms and natural justice required fresh penalty adjudication after specific notice and hearing.

An incomplete ST-18A declaration form, with the sender and transporter columns left blank, justified revisiting the penalty proceedings after the later Supreme Court ruling clarified the legal position in favour of the Revenue. However, because the assessee had not been given a fresh and specific opportunity to meet the alleged defects in light of that ruling, the concurrent orders were set aside. The matter was remanded to the assessing authority for de novo consideration of the penalty after issuing a specific show-cause notice and affording an effective hearing, in compliance with natural justice.

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Issues: Whether the penalty proceedings for an allegedly incomplete ST-18A declaration form should be remanded for fresh consideration in the light of the later Supreme Court decision and compliance with the principles of natural justice.

Analysis: The declaration form was found incomplete because two columns relating to the sender and transporter were left blank. The earlier appellate authorities had deleted the penalty, but the later Supreme Court ruling on incomplete declaration forms clarified the legal position in favour of the Revenue. At the same time, the record showed that the assessee had not been given a fresh and specific opportunity to meet the alleged defects in the declaration form in the light of that later ruling. In these circumstances, the proper course was to set aside the concurrent orders and direct fresh adjudication after issuing a specific show-cause notice and affording an effective hearing.

Conclusion: The matter was remanded to the assessing authority for deciding the penalty proceedings afresh after giving the assessee due opportunity and specific notice of the defects.

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