https://www.taxtmi.com/caselaws?id=274754 Penalty for transporting goods without Form 18-A was treated as unsustainable once the assessee produced the required form in reply to the show-cause notice and the document deficiency stood cured. The commentary applies the principle that, where the statutory transit-document requirement is ultimately satisfied by subsequent furnishing of the missing form and all other documents were already available, penalty should not be imposed for the initial omission. On that basis, the penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was held unwarranted and the setting aside of the penalty was sustained. en-us Wed, 01 Jun 2016 00:00:00 +0530 Sat, 01 Sep 2018 05:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274754 Penalty for transporting goods without Form 18-A was treated as unsustainable once the assessee produced the required form in reply to the show-cause notice and the document deficiency stood cured. The commentary applies the principle that, where the statutory transit-document requirement is ultimately satisfied by subsequent furnishing of the missing form and all other documents were already available, penalty should not be imposed for the initial omission. On that basis, the penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was held unwarranted and the setting aside of the penalty was sustained. Case-Laws VAT and Sales Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274754