https://www.taxtmi.com/caselaws?id=211807 A cryptic revisional order that does not address the contentions raised or record independent reasons on a penalty imposed under the Rajasthan Sales Tax Act, 1994 cannot stand as a valid judicial determination. The Supreme Court noted that the High Court failed to apply its mind to the submissions before it, leaving the impugned order unreasoned despite prior case law on incomplete declaration forms and mens rea under section 78(5). The High Court order was set aside and the matter remitted for de novo hearing and fresh disposal in accordance with law. en-us Thu, 15 Apr 2010 00:00:00 +0530 Thu, 20 Aug 2015 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211807 A cryptic revisional order that does not address the contentions raised or record independent reasons on a penalty imposed under the Rajasthan Sales Tax Act, 1994 cannot stand as a valid judicial determination. The Supreme Court noted that the High Court failed to apply its mind to the submissions before it, leaving the impugned order unreasoned despite prior case law on incomplete declaration forms and mens rea under section 78(5). The High Court order was set aside and the matter remitted for de novo hearing and fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211807