https://www.taxtmi.com/caselaws?id=167767 Penalty under section 78(5) of the Rajasthan Value Added Tax Act, 2003 was not leviable where the transit goods were supported by bills, vouchers and an authorisation letter, and form ST-18A was omitted only through bona fide inadvertence. The form was produced immediately on demand, and there was no material showing mala fide intent to evade tax or defraud revenue. Applying the cited Supreme Court principle that technical non-production of a document should not automatically attract penalty when the document is later produced and the transaction is otherwise genuine, the HC held the assessee was entitled to relief. en-us Fri, 01 Feb 2013 00:00:00 +0530 Sat, 03 Jan 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167767 Penalty under section 78(5) of the Rajasthan Value Added Tax Act, 2003 was not leviable where the transit goods were supported by bills, vouchers and an authorisation letter, and form ST-18A was omitted only through bona fide inadvertence. The form was produced immediately on demand, and there was no material showing mala fide intent to evade tax or defraud revenue. Applying the cited Supreme Court principle that technical non-production of a document should not automatically attract penalty when the document is later produced and the transaction is otherwise genuine, the HC held the assessee was entitled to relief. Case-Laws VAT and Sales Tax Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167767