https://www.taxtmi.com/caselaws?id=264944 The court set aside the Tax Board's decision upholding the penalty imposed under section 78(5) of the Rajasthan Sales Tax Act, 1994, due to a missing declaration form ST-18-A during the transportation of goods. The court ruled in favor of the petitioner, emphasizing that penalties should not be levied if missing documents are submitted with the reply to show cause notice, absolving the assessee from penalties. The court found the penalty unjustified in this case, especially considering the nature of the mistake and the subsequent submission of the missing form. en-us Thu, 28 Aug 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264944 The court set aside the Tax Board's decision upholding the penalty imposed under section 78(5) of the Rajasthan Sales Tax Act, 1994, due to a missing declaration form ST-18-A during the transportation of goods. The court ruled in favor of the petitioner, emphasizing that penalties should not be levied if missing documents are submitted with the reply to show cause notice, absolving the assessee from penalties. The court found the penalty unjustified in this case, especially considering the nature of the mistake and the subsequent submission of the missing form. Case-Laws VAT and Sales Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264944