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2013 (7) TMI 864 - HC - VAT and Sales TaxSeizure of goods - Demand of security - columns of form XXXVIII had remained blank and as such there appears to be an attempt to evade tax. - Held that:- It is important to note that for the purposes of seizing the goods brought inside the State of U. P. in exercise of power under section 50 of the U. P. Value Added Tax Act, 2008 an attempt to evade tax is a necessary condition and that would be fulfilled if the goods brought inside the State of U. P. are not taxable. It was therefore incumbent upon the authorities to examine as to whether the goods were taxable items or not before seizing the goods which aspect has been completely overlooked in the present case. - The authorities have also not assigned any reason as to how form XXXVIII accompanying the goods would have been reused leading to evasion of tax when the columns in the form were marked X all through and no new figure could be filled therein. - with the consent of the parties the impugned order of the Tribunal dated June 19, 2013 is set aside and the matter is remanded to it for reconsideration - Decided in favour of assessee.
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