TMI Blog2013 (8) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances and the judgments, has expressed that principles of natural justice have to be followed and accordingly this court in the previous cases and so also the judgment of this court passed in the case of Assistant Commercial Taxes Officer v. Madhusudan Soap Udyog [2013 (5) TMI 763 - RAJASTHAN HIGH COURT], has remanded the matter back to the assessing officer to provide an opportunity afresh and consequently, the respondent herein also deserves to be allowed opportunity of fresh hearing in the light of the law enunciated by the honourable apex court in the case of Guljag Industries [2007 (8) TMI 344 - SUPREME Court]. Orders impugned passed by the authorities below namely, the Tax Board, Deputy Commissioner (Appeal) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Guljag Industries v. Commercial Taxes Officer reported in [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269 and Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. reported in [2008] 18 VST 436 (SC); [2009] 1 SCC 308 has decided the controversy in favour of the Revenue-petitioner and accordingly this revision petition deserves to be allowed. The honourable Supreme Court in the case of Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269 held that object behind enacting section 78(5) is to emphasis loss of revenue and to provide a remedy for such loss. Section 78(2) is a mandatory provision and goods put in movement under local sales, imports, exports or inter-State transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourable court stated in the light of our judgment, we direct the Department to dispose of the cases in accordance with law enunciated by us . It also held that mens rea is not an essential ingredient for contravention of section 78(2) of the RST Act, 1994 and breach of section 78(2) would attract levy of penalty under section 78(5) of the RST Act, 1994 in cases where goods in movement have travelled with an incomplete form No. 18-A/18-C . Accordingly, it directed the Department to dispose of the cases in accordance with law enunciated in the said case. It is noticed that thereafter, this court, considering all the facts and circumstances and the judgments, has expressed that principles of natural justice have to be followed and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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