https://www.taxtmi.com/caselaws?id=167671 Statutory penalty under section 78(5) of the Rajasthan Sales Tax Act could not be upheld where declaration forms were blank or incompletely filled unless the assessee first received a specific show-cause notice and a opportunity of hearing. The court applied the principle that, even if non-compliance in transport declaration forms may attract penalty, the proceedings must still satisfy natural justice. The impugned penalty orders were therefore set aside and the matter remitted for de novo consideration by the assessing authority in accordance with law. en-us Thu, 09 May 2013 00:00:00 +0530 Fri, 02 Jan 2015 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167671 Statutory penalty under section 78(5) of the Rajasthan Sales Tax Act could not be upheld where declaration forms were blank or incompletely filled unless the assessee first received a specific show-cause notice and a opportunity of hearing. The court applied the principle that, even if non-compliance in transport declaration forms may attract penalty, the proceedings must still satisfy natural justice. The impugned penalty orders were therefore set aside and the matter remitted for de novo consideration by the assessing authority in accordance with law. Case-Laws VAT and Sales Tax Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167671