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2010 (3) TMI 1004 - HC - VAT and Sales TaxPenalty under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 - whether mere non-reporting at the ICC barrier and non-production of the documents by the driver, is no ground to impose the penalty ? Held that:- It is evident from the record that the driver, who was person in-charge of the goods of the assessee, did not stop his vehicle despite signal. It was chased and brought back to the ICC barrier. The driver failed to produce the relevant documents, so much so the assessee did not produce any material before the designated officer to prove the genuineness of the transaction, despite adequate opportunities. All these facts if cumulatively put together, then the conclusion of evading or avoiding the tax is inevitable. Hence, it is held that the assessee has contravened/ violated the provisions of the Act and the authorities below have rightly imposed the penalty on it (assessee), in the present set of circumstances. Appeal dismissed.
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