https://www.taxtmi.com/caselaws?id=180778 The Court emphasized that penalties can be imposed on the owner of goods even in the absence of mens rea or amendments to Section 78(5) of the Act. It highlighted the importance of adhering to principles of natural justice, requiring the Assessing Authority to provide a fresh hearing opportunity with specific details on compliance defects. The Court allowed Revenue's revision petitions, setting aside previous orders and remanding the matter for a new decision within six months. Additionally, it found that incomplete particulars in a declaration form were not rectified due to lack of opportunity, leading to the revision petition being allowed for statistical purposes and remanded for a fresh decision. en-us Fri, 01 Jul 2011 00:00:00 +0530 Fri, 01 Apr 2016 14:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180778 The Court emphasized that penalties can be imposed on the owner of goods even in the absence of mens rea or amendments to Section 78(5) of the Act. It highlighted the importance of adhering to principles of natural justice, requiring the Assessing Authority to provide a fresh hearing opportunity with specific details on compliance defects. The Court allowed Revenue's revision petitions, setting aside previous orders and remanding the matter for a new decision within six months. Additionally, it found that incomplete particulars in a declaration form were not rectified due to lack of opportunity, leading to the revision petition being allowed for statistical purposes and remanded for a fresh decision. Case-Laws VAT and Sales Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180778