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2014 (7) TMI 658 - HC - VAT and Sales TaxPenalty imposed under section 78(5) - Whether, in the facts and circumstances of the case, the submission of ST-18A declaration form filled in, in the ink, at the time of checking is mandatory under rule 53 of the Rajasthan Sales Tax Rules, read with section 78(2) of the RST Act, 1994 and whether incomplete submission of ST-18A declaration form attracts penalty on the price of the goods under section 78(4) of the RST Act, 1994 - Held that:- the law with regard to section 78(5) of the Act cannot be clearly spelt out during the period in which these appellate authorities passed their orders in favour of the assessee while these issues have been decided by the honourable apex court in favour of the Revenue now. However the fact remains that the principles of natural justice are yet to be complied with, may be, notices were sent but now needs reconsideration in the light of the apex court's judgment. On the other hand, the honourable apex court has left it open for the assessing authority to meet such compliance with the principles of natural justice. Therefore, this court is of the opinion that the assessee deserves to be granted fresh opportunity of hearing and specific show-cause notice with the nature of defect(s) and deficiencies in compliance with the provisions of section 78(2) of the Act - Following decision of Guljag Industries [2007 (8) TMI 344 - SUPREME Court] - Decided in favour of Revenue.
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