https://www.taxtmi.com/caselaws?id=190065 A challenge to a penalty notice was held maintainable notwithstanding the availability of an alternative statutory remedy, because the dispute concerned the legality of the initiation of proceedings itself. On the merits, penalty under Section 78 of the Rajasthan Sales Tax Act, 1994 was found unsustainable where goods were accompanied by bills, bilty and other correct documents, and the only defect was an incomplete Form ST 18A. The surrounding circumstances showed no discrepancy or intention to evade tax, so a merely technical defect did not justify penalty. The quashing of the penalty proceedings was accordingly upheld. en-us Mon, 27 Nov 2000 00:00:00 +0530 Thu, 02 Feb 2017 17:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190065 A challenge to a penalty notice was held maintainable notwithstanding the availability of an alternative statutory remedy, because the dispute concerned the legality of the initiation of proceedings itself. On the merits, penalty under Section 78 of the Rajasthan Sales Tax Act, 1994 was found unsustainable where goods were accompanied by bills, bilty and other correct documents, and the only defect was an incomplete Form ST 18A. The surrounding circumstances showed no discrepancy or intention to evade tax, so a merely technical defect did not justify penalty. The quashing of the penalty proceedings was accordingly upheld. Case-Laws VAT and Sales Tax Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190065