https://www.taxtmi.com/caselaws?id=247023 The revision petition was partly allowed, quashing previous orders and remanding the matter to the Assessing Authority for a fresh decision on penalty proceedings under Section 78(5) of the Rajasthan Sales Tax Act, 1994. The court emphasized the necessity of proper documentation and consignee identification for goods in movement, stressing the importance of natural justice principles. The Authority was directed to provide a specific show cause notice to the assessee, detailing compliance defects with Section 78(2), and ensuring a fair hearing within six months. 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 The revision petition was partly allowed, quashing previous orders and remanding the matter to the Assessing Authority for a fresh decision on penalty proceedings under Section 78(5) of the Rajasthan Sales Tax Act, 1994. The court emphasized the necessity of proper documentation and consignee identification for goods in movement, stressing the importance of natural justice principles. The Authority was directed to provide a specific show cause notice to the assessee, detailing compliance defects with Section 78(2), and ensuring a fair hearing within six months. Case-Laws VAT and Sales Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247023