https://www.taxtmi.com/caselaws?id=247023 Compliance with Section 78(2) of the Rajasthan Sales Tax Act was treated as mandatory and breach could attract penalty under Section 78(5), but penal action could not be sustained without giving the dealer a fair opportunity to explain the alleged defect and produce supporting material. Because the assessee was not afforded adequate hearing before the penalty was imposed on the spot, natural justice required fresh consideration. The penalty orders were set aside and the matter was remitted to the Assessing Authority for de novo decision after granting proper opportunity of hearing. en-us Wed, 24 Jul 2013 00:00:00 +0530 Tue, 29 Apr 2014 17:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247023 Compliance with Section 78(2) of the Rajasthan Sales Tax Act was treated as mandatory and breach could attract penalty under Section 78(5), but penal action could not be sustained without giving the dealer a fair opportunity to explain the alleged defect and produce supporting material. Because the assessee was not afforded adequate hearing before the penalty was imposed on the spot, natural justice required fresh consideration. The penalty orders were set aside and the matter was remitted to the Assessing Authority for de novo decision after granting proper opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247023