https://www.taxtmi.com/caselaws?id=752876 Penalty under Section 78 of the Rajasthan Sales Tax Act was unsustainable because the check-post proceedings were conducted without a proper inquiry and without giving the assessee a reasonable opportunity of hearing. The order proceeded hastily despite the driver's explanation that documents had been shown at the check-post but were not stamped due to rush and an impending transport strike. The statutory scheme required production of documents, inquiry, and hearing before penalty. The absence of material showing tax evasion, together with the prior exoneration of the goods owner on the available documents, further weakened the basis for penalty. Relief to the assessee was therefore upheld. en-us Thu, 25 Apr 2024 00:00:00 +0530 Tue, 21 May 2024 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752876 Penalty under Section 78 of the Rajasthan Sales Tax Act was unsustainable because the check-post proceedings were conducted without a proper inquiry and without giving the assessee a reasonable opportunity of hearing. The order proceeded hastily despite the driver's explanation that documents had been shown at the check-post but were not stamped due to rush and an impending transport strike. The statutory scheme required production of documents, inquiry, and hearing before penalty. The absence of material showing tax evasion, together with the prior exoneration of the goods owner on the available documents, further weakened the basis for penalty. Relief to the assessee was therefore upheld. Case-Laws VAT and Sales Tax Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752876