https://www.taxtmi.com/caselaws?id=164755 The court allowed the revision petition, setting aside the penalty imposed under section 78(5) of the Rajasthan Sales Tax Act, 1994. The court directed the refund of the penalty amount with interest, deeming the penalty imposition unsustainable due to the assessing authority exceeding its verification mandate and finding no falsification in the presented documents. The court concluded that the penalty could not be upheld and allowed the revision petition without costs, overturning the decisions of all lower authorities. en-us Sun, 01 Apr 2007 00:00:00 +0530 Wed, 30 Apr 2014 12:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164755 The court allowed the revision petition, setting aside the penalty imposed under section 78(5) of the Rajasthan Sales Tax Act, 1994. The court directed the refund of the penalty amount with interest, deeming the penalty imposition unsustainable due to the assessing authority exceeding its verification mandate and finding no falsification in the presented documents. The court concluded that the penalty could not be upheld and allowed the revision petition without costs, overturning the decisions of all lower authorities. Case-Laws VAT and Sales Tax Sun, 01 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164755