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2015 (8) TMI 1058 - HC - VAT and Sales TaxFailure to furnish Declaration form ST 18A – Levy of penalty – Vehicle carrying goods was checked and it was found that other documents were there but declaration form ST 18A was not found, and therefore, there was contravention of section 78(2) of Rajasthan Sales Tax Act, 1994 – Assessing authority after issuing show-cause notice levied penalty against which respondent-assessee had filed appeal, which was allowed – Held that:- not disputed that when vehicle was checked, person-in charge of goods had produced all necessary documents – It appears that respondent had also produced declaration form ST 18A, along with his reply – It was not case of petitioner that any of said documents were found to be false or bogus in inquiry – Neither it is case of non-compliance by not carrying documents nor false or forged documents or declaration is submitted as has been noticed in case of State of Rajasthan v. D. P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA] –Therefore, penalty under section of Act could not be levied – Thus, findings arrived at by appellate authority, could not be said to be erroneous – Decided against Revisionist.
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