https://www.taxtmi.com/caselaws?id=274754 The High Court dismissed the Sales Tax Revision petition against the Rajasthan Tax Board's order, upholding the decisions of the appellate authority and Tax Board. The case centered on compliance with Section 78(2)(A) of the Rajasthan Sales Tax Act, 1994, regarding the submission of Form 18-A. Despite a delay in submitting the form, the penalty imposed under Section 78(5) of the Act was set aside by the Deputy Commissioner (Appeals) following the precedent set by the Supreme Court in the D.P. Metals case. The High Court affirmed the lower authorities' decisions, emphasizing the importance of rectifying deficiencies upon notice to avoid penalty imposition. 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 The High Court dismissed the Sales Tax Revision petition against the Rajasthan Tax Board's order, upholding the decisions of the appellate authority and Tax Board. The case centered on compliance with Section 78(2)(A) of the Rajasthan Sales Tax Act, 1994, regarding the submission of Form 18-A. Despite a delay in submitting the form, the penalty imposed under Section 78(5) of the Act was set aside by the Deputy Commissioner (Appeals) following the precedent set by the Supreme Court in the D.P. Metals case. The High Court affirmed the lower authorities' decisions, emphasizing the importance of rectifying deficiencies upon notice to avoid penalty imposition. Case-Laws VAT and Sales Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274754