https://www.taxtmi.com/caselaws?id=160112 Penalty for carrying an unfilled S.T. 18A declaration form with transit goods was not automatic under section 78(5) of the Rajasthan Sales Tax Act, 1994. The provision required notice and a hearing, and the Court treated the omission of some particulars as a procedural lapse where the goods were otherwise supported by bills, bilty and a signed declaration form. In the absence of material showing mens rea to evade tax, the defect could not justify penal action, and vicarious liability could not be fastened on the consignee. The Tribunal's deletion of penalty was therefore upheld. en-us Fri, 21 Jan 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160112 Penalty for carrying an unfilled S.T. 18A declaration form with transit goods was not automatic under section 78(5) of the Rajasthan Sales Tax Act, 1994. The provision required notice and a hearing, and the Court treated the omission of some particulars as a procedural lapse where the goods were otherwise supported by bills, bilty and a signed declaration form. In the absence of material showing mens rea to evade tax, the defect could not justify penal action, and vicarious liability could not be fastened on the consignee. The Tribunal's deletion of penalty was therefore upheld. Case-Laws VAT and Sales Tax Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160112