8.In my view, the penalty has rightly been imposed by the learned AO and both the lower authorities i.e. DC(A) and Tax Board were not justified in deleting the penalty, in the light of the judgment of Apex Court rendered in the case of M/s Guljag Industries (supra) wherein it has categorically been observed by the Hon'ble Apex Court that if there is a blank declaration Form or material particulars have been left to be filled in then there is every apprehension that it could be reused and as such penalty could be imposed. On perusal of the finding of the lower authorities in the instant case, it transpires that even the bill no. and date were left blank, in the declaration Form ST 18-A, which, in my view, in the light of the judgment of Hon'ble Supreme Court(supra) are material particulars. Therefore, once, these columns were left unattended or to be filled in, in my view, the AO was well justified in coming to the conclusion that Form was incomplete and the goods were being carried on with an intention of evasion of tax.
