https://www.taxtmi.com/caselaws?id=164995 Failure to carry declaration form ST 18C with goods at the time of checking was treated as a breach of the transit requirement, but that omission did not justify penalty where the form was later produced before the assessing officer in reply to the show-cause notice. Fairness and natural justice supported giving the assessee an opportunity to furnish the document, and later production was accepted as sufficient to defeat penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994. The view that penalty could not be imposed on the goods owner was not accepted, but the ultimate result remained that the penalty was unsustainable. en-us Tue, 26 Oct 2010 00:00:00 +0530 Mon, 22 Sep 2014 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164995 Failure to carry declaration form ST 18C with goods at the time of checking was treated as a breach of the transit requirement, but that omission did not justify penalty where the form was later produced before the assessing officer in reply to the show-cause notice. Fairness and natural justice supported giving the assessee an opportunity to furnish the document, and later production was accepted as sufficient to defeat penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994. The view that penalty could not be imposed on the goods owner was not accepted, but the ultimate result remained that the penalty was unsustainable. Case-Laws VAT and Sales Tax Tue, 26 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164995