2013 (5) TMI 763

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....puty Commissioner (Appeals) and thus both the appellate authorities below held that the penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the respondentassessee if the declaration form ST-18-A prescribed under rule 53 of the RST Rules read with section 81 of the Act was found blank or not completely filled up, if other supporting bills, vouchers, documents found at the time of checking of the goods like sales book, transport, etc., were found in order. In earlier matters, on same lines the Revenue challenged one such case before the honourable apex court and the honourable apex court in the case of Guljag Industries v. Commercial Taxes Officer reported in [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); ....

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....partment is unable to controvert, the above facts and judgments of this court (supra) by which the matters were remanded. She, however, reiterated that in the light of the judgment of the apex court in Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269, the matter may be decided in favour of the Revenue. I have heard learned counsel for the parties and have gone through the judgments cited at the bar including judgment of the honourable apex court in the case of Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269 and Bajaj Electricals Ltd. [2008] 18 VST 436 (SC); [2009] 1 SCC 308. There is no denial that principles of natural justice have to be complied with in the penalty proceedi....