https://www.taxtmi.com/caselaws?id=332824 The court upheld the penalty imposed under Section 22-A(7) of the Rajasthan Sales Tax Act for non-compliance with statutory obligations regarding the declaration form ST-18-A. The court found that the show cause notice was valid despite being served on the driver instead of the assessee, as the assessee participated in the proceedings. It was clarified that mens rea is not necessary for penalty imposition under the Act, emphasizing strict civil liability. The presence of other supporting documents did not excuse the absence of the required declaration form, leading to the dismissal of the petition for lack of merit. 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 The court upheld the penalty imposed under Section 22-A(7) of the Rajasthan Sales Tax Act for non-compliance with statutory obligations regarding the declaration form ST-18-A. The court found that the show cause notice was valid despite being served on the driver instead of the assessee, as the assessee participated in the proceedings. It was clarified that mens rea is not necessary for penalty imposition under the Act, emphasizing strict civil liability. The presence of other supporting documents did not excuse the absence of the required declaration form, leading to the dismissal of the petition for lack of merit. Case-Laws VAT and Sales Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332824