https://www.taxtmi.com/caselaws?id=164901 Penalty for non-production of declaration form ST-18A at the time of checking was held unsustainable where the form and supporting documents were produced before the assessment order and in response to the show-cause notice. The later filing amounted to substantial compliance with the statutory requirements, and prior authority recognised that a defect capable of being cured during inquiry should not attract penalty where natural justice requires an opportunity to rectify it. The matter also involved concurrent findings of fact, and revisional interference was not warranted because revision lay only on a question of law. en-us Thu, 21 Oct 2010 00:00:00 +0530 Mon, 05 May 2014 18:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164901 Penalty for non-production of declaration form ST-18A at the time of checking was held unsustainable where the form and supporting documents were produced before the assessment order and in response to the show-cause notice. The later filing amounted to substantial compliance with the statutory requirements, and prior authority recognised that a defect capable of being cured during inquiry should not attract penalty where natural justice requires an opportunity to rectify it. The matter also involved concurrent findings of fact, and revisional interference was not warranted because revision lay only on a question of law. Case-Laws VAT and Sales Tax Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164901