https://www.taxtmi.com/caselaws?id=250040 The Rajasthan HC held that penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was not justified where the declaration form was time-barred but the accompanying transaction documents were proper, genuine and otherwise in order. The expired form was treated as a technical lapse caused by inadvertence and human error, and the court found no adverse material showing an intention to evade tax. The declaration form was therefore not treated as non est merely because it had expired, and the order deleting the penalty was left undisturbed. en-us Fri, 24 May 2013 00:00:00 +0530 Thu, 10 Jul 2014 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250040 The Rajasthan HC held that penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was not justified where the declaration form was time-barred but the accompanying transaction documents were proper, genuine and otherwise in order. The expired form was treated as a technical lapse caused by inadvertence and human error, and the court found no adverse material showing an intention to evade tax. The declaration form was therefore not treated as non est merely because it had expired, and the order deleting the penalty was left undisturbed. Case-Laws VAT and Sales Tax Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250040