https://www.taxtmi.com/caselaws?id=168954 Penalty for defective or incomplete ST 18-A declaration under the Rajasthan Sales Tax Act cannot be confirmed without first giving the assessee a fair opportunity to explain the alleged breach and produce supporting material. Where the checking record and accompanying papers require further scrutiny, the matter cannot be finally decided on an incomplete record. The earlier orders were set aside and the penalty proceedings were remitted for fresh adjudication in accordance with law, after due notice and hearing to the dealer. en-us Thu, 01 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168954 Penalty for defective or incomplete ST 18-A declaration under the Rajasthan Sales Tax Act cannot be confirmed without first giving the assessee a fair opportunity to explain the alleged breach and produce supporting material. Where the checking record and accompanying papers require further scrutiny, the matter cannot be finally decided on an incomplete record. The earlier orders were set aside and the penalty proceedings were remitted for fresh adjudication in accordance with law, after due notice and hearing to the dealer. Case-Laws VAT and Sales Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168954