Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 661 - HC - VAT and Sales TaxDetention of goods - relevant documents including Form 38 etc. were not available either with Transporter or with authorities managing or supervising godown during survey - Held that:- Inspection was made on 7.12.2013. The show cause notice was issued on 12.12.2013. There was a gap of 5 days but during this entire period, no attempt was made on the part of Revisionist or else to approach the authorities concerned along with documents to show that the genuine documents were already there but for some valid reasons, could not be shown at the time survey was conducted on godown. No plausible reason or explanation has been given in this regard. It is true that reply has been submitted within time prescribed in the show cause notice, but the fact remains that documents for the first time has come before the authorities concerned along with reply dated 23.12.2011 and from the date of survey till the date of reply, there is a gap of more than 15 days. Therefore, the adverse inference drawn by authorities concerned in passing the order impugned in this Revision cannot be said to be wholly improbable in the facts and circumstances of this case. These are findings of fact recorded by the authorities and I do not find any material on record to show any perversity therein. It is no doubt true that mere non availability of document, as such, may not be a justification for seizure of goods but then there has to be an attempt on the part of Dealer to immediately produce the document before authorities concerned. In the present case it is sought to be explained that documents were ready and available with representatives of godown yet could not be shown to Survey Authorities. Reasons therefore is not provided - Decided against assessee.
|