https://www.taxtmi.com/caselaws?id=234347 Penalty under the Rajasthan Sales Tax Act could not be sustained where no notice was served on the assessee and no opportunity of hearing was afforded before the penalty order. The record showed no prior notice, and appearance by the vehicle driver did not cure the defect because he was not an authorised representative of the assessee-firm. The authorities were therefore justified in treating the penalty order as vitiated for breach of natural justice, and the finding in favour of the assessee was upheld. en-us Fri, 10 May 2013 00:00:00 +0530 Fri, 07 Jun 2013 09:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234347 Penalty under the Rajasthan Sales Tax Act could not be sustained where no notice was served on the assessee and no opportunity of hearing was afforded before the penalty order. The record showed no prior notice, and appearance by the vehicle driver did not cure the defect because he was not an authorised representative of the assessee-firm. The authorities were therefore justified in treating the penalty order as vitiated for breach of natural justice, and the finding in favour of the assessee was upheld. Case-Laws VAT and Sales Tax Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234347