Form VAT-47 validity period defects barred penalty, while remaining declaration errors were remanded for fresh consideration.

Penalty under the Rajasthan VAT regime could not be sustained on the basis of a Form VAT-47 where the issuing authority had failed to specify the required validity period under Rule 21(5) of the Rajasthan Value Added Tax Rules, 2006, because the assessee could not be faulted for using a form left incomplete by the authority. Other defects pointed out in the declaration form were not finally decided and were sent back for fresh examination after giving the assessee an opportunity to remove them, for the limited question of penalty.

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Issues: Whether penalty based on defects in Form VAT-47, including absence of a specified validity period, could be sustained and whether the matter should be remanded to permit correction of the remaining defects.

Analysis: The revision arose from penalty proceedings under the Rajasthan VAT regime in respect of a declaration form accompanying the goods. The Court noted that the assessing authority was obliged under Rule 21(5) of the Rajasthan Value Added Tax Rules, 2006 to specify the validity period of the form, and no such period had been filled in by the issuing authority. On that aspect, the assessee could not be faulted for using the form. At the same time, the Court accepted that other defects in the declaration form had also been pointed out and that those defects could be examined afresh after affording an opportunity to the assessee to remove them.

Conclusion: The assessee succeeded on the issue of the missing validity period, while the matter was remanded for the remaining defects to be considered afresh for the question of penalty.

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