https://www.taxtmi.com/caselaws?id=172034 Penalty under section 78(5) of the Rajasthan Sales Tax Act could not be sustained without affording the assessee a fresh opportunity of hearing where the ST 18-A declaration form was found blank or incomplete. Applying principles of natural justice and earlier Supreme Court and High Court decisions, the Court held that the penalty question had to be reconsidered afresh by the assessing authority. The penalty orders were quashed and the matter was remanded for de novo decision after hearing the assessee. en-us Tue, 14 May 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172034 Penalty under section 78(5) of the Rajasthan Sales Tax Act could not be sustained without affording the assessee a fresh opportunity of hearing where the ST 18-A declaration form was found blank or incomplete. Applying principles of natural justice and earlier Supreme Court and High Court decisions, the Court held that the penalty question had to be reconsidered afresh by the assessing authority. The penalty orders were quashed and the matter was remanded for de novo decision after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172034