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2013 (2) TMI 788 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) of the RST Act - Form-18A - Held that: - all documents were found in order and the penalty was wrongfully imposed on the respondent-assessee (transporter) when he was simply carrying the goods - further, no independent verification or enquiry was got conducted either from the consignor or the consignee and the imposition of penalty on the transporter is in utter violation of the principles of natural justice - the penalty has been rightly deleted - petition dismissed - decided against petitioner-Revenue.
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