https://www.taxtmi.com/caselaws?id=247410 Penalty for an incomplete ST 18-A declaration form was considered in light of the statutory requirement under the Rajasthan Sales Tax framework. The court noted that breach of the declaration requirement may attract penalty where goods are carried with a blank or deficient form, but it also stressed that accompanying bills, vouchers and other supporting documents must be examined and the assessee given a proper opportunity to explain the alleged defects. On that basis, the penalty orders were not finally sustained, and the matter was remanded for fresh adjudication after issuance of a specific show cause notice and a fair hearing. en-us Thu, 01 Aug 2013 00:00:00 +0530 Sat, 10 May 2014 10:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247410 Penalty for an incomplete ST 18-A declaration form was considered in light of the statutory requirement under the Rajasthan Sales Tax framework. The court noted that breach of the declaration requirement may attract penalty where goods are carried with a blank or deficient form, but it also stressed that accompanying bills, vouchers and other supporting documents must be examined and the assessee given a proper opportunity to explain the alleged defects. On that basis, the penalty orders were not finally sustained, and the matter was remanded for fresh adjudication after issuance of a specific show cause notice and a fair hearing. Case-Laws VAT and Sales Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247410