2016 (6) TMI 1318

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upreme Court of India in the case of D.P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA] has categorically held that on show cause notice with regard to alleged contravention/ deficiency found in respect of goods in transit, if the deficiency/ contravention is removed, with the filing of the requisite document by the assessee with the reply to the show cause notice, imposition of penalty ough .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at assessee by submitting 18-A form on receipt of notice had complied with the requirement of 78(2)(A) of the Rajasthan Sales Tax Act, 1994 (hereinafter `1994 Act'). The facts of the case are that the respondent company (hereinafter `the assessee') on 10-2-2002 sent certain goods through vehicle RJ-14-1G-7491. The said vehicle was checked at Bharatpur by the Commercial Taxes department, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eadily available at the time of checking of the vehicle in transit, on the said document being submitted along with the reply, it would suffice for absolving the assessee from any allegation of statutory contravention or liability and penalty therefor. The view taken by the appellate authority has been upheld by the Tax Board. Heard learned counsel for the department and perused the material av .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X