https://www.taxtmi.com/caselaws?id=332824 Rajasthan HC held that transporting goods without the mandatory ST-18-A declaration form under Section 22-A(7) of the Rajasthan Sales Tax Act, 1954 attracts penalty as a strict civil consequence, and mens rea is not required. Because the goods were intercepted without the prescribed form and none was produced later, the penalty was sustained. The Court also rejected the natural justice challenge: although notice was served on the driver-in-charge, the assessee had actual notice, filed a security bond through its authorised representative, and submitted a reply. On those facts, the proceedings were not vitiated for want of service or reasonable opportunity. en-us Thu, 15 Sep 2016 00:00:00 +0530 Tue, 27 Sep 2016 13:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332824 Rajasthan HC held that transporting goods without the mandatory ST-18-A declaration form under Section 22-A(7) of the Rajasthan Sales Tax Act, 1954 attracts penalty as a strict civil consequence, and mens rea is not required. Because the goods were intercepted without the prescribed form and none was produced later, the penalty was sustained. The Court also rejected the natural justice challenge: although notice was served on the driver-in-charge, the assessee had actual notice, filed a security bond through its authorised representative, and submitted a reply. On those facts, the proceedings were not vitiated for want of service or reasonable opportunity. Case-Laws VAT and Sales Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332824