https://www.taxtmi.com/caselaws?id=249622 An incomplete ST-18A declaration form, with the sender and transporter columns left blank, justified revisiting the penalty proceedings after the later Supreme Court ruling clarified the legal position in favour of the Revenue. However, because the assessee had not been given a fresh and specific opportunity to meet the alleged defects in light of that ruling, the concurrent orders were set aside. The matter was remanded to the assessing authority for de novo consideration of the penalty after issuing a specific show-cause notice and affording an effective hearing, in compliance with natural justice. en-us Fri, 03 May 2013 00:00:00 +0530 Fri, 18 Jul 2014 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249622 An incomplete ST-18A declaration form, with the sender and transporter columns left blank, justified revisiting the penalty proceedings after the later Supreme Court ruling clarified the legal position in favour of the Revenue. However, because the assessee had not been given a fresh and specific opportunity to meet the alleged defects in light of that ruling, the concurrent orders were set aside. The matter was remanded to the assessing authority for de novo consideration of the penalty after issuing a specific show-cause notice and affording an effective hearing, in compliance with natural justice. Case-Laws VAT and Sales Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249622