https://www.taxtmi.com/caselaws?id=325606 Penalty under the Rajasthan VAT regime could not be sustained on the basis of a Form VAT-47 where the issuing authority had failed to specify the required validity period under Rule 21(5) of the Rajasthan Value Added Tax Rules, 2006, because the assessee could not be faulted for using a form left incomplete by the authority. Other defects pointed out in the declaration form were not finally decided and were sent back for fresh examination after giving the assessee an opportunity to remove them, for the limited question of penalty. en-us Thu, 03 Mar 2016 00:00:00 +0530 Tue, 22 Mar 2016 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325606 Penalty under the Rajasthan VAT regime could not be sustained on the basis of a Form VAT-47 where the issuing authority had failed to specify the required validity period under Rule 21(5) of the Rajasthan Value Added Tax Rules, 2006, because the assessee could not be faulted for using a form left incomplete by the authority. Other defects pointed out in the declaration form were not finally decided and were sent back for fresh examination after giving the assessee an opportunity to remove them, for the limited question of penalty. Case-Laws VAT and Sales Tax Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325606