Assistant Commercial Taxes Officer vs M/S Parekh Enterprises

The Supreme Court upheld the High Court's decision to set aside the penalty imposed under Section 78(5) of the Rajasthan Sales Tax Act, 1994, by the Assistant Commercial Taxes Officer. The Court clarified that the penalty could only be imposed on the purchasing dealer who is responsible for filling out Form ST 18A, and not on the owner of the vehicle carrying the goods. The judgment reiterated the interpretation of 'person in-charge of the goods' under Section 78(5) and emphasized that the owner is entitled to a hearing and is the appropriate party for penalty imposition, aligning with the precedent set in Assistant Commercial Taxes Officers Vs. Bajaj Electricals Limited.