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2015 (9) TMI 1510 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) - form ST-18-A - form ST-18-A was filled in with three inks and column 3 was left blank - intent to evade tax - Held that: - only one column in the earlier declaration form ST-18A was found to be not written which was not a material particular in the light of the judgment rendered in the case of Guljag Industries [2007 (8) TMI 344 - SUPREME Court]. It is also an admitted fact and as observed by the AO itself that fresh declaration form duly filled in was submitted by the assessee on a show cause notice by the AO and which has been found to be proper, When the goods started from Kolkata, the declaration form ST-18A was valid and in force, however, when the goods reached the territory of State of Rajasthan, at the time of interception, the validity of the certificate had expired a day earlier but in my view, it would be too technical to hold it otherwise because when the goods left Kolkata, the certificate was very much valid, effective and in force; thus no fault can be found of the respondent in this regard if the form expired during the intervening period. Penalty set aside - petition dismissed- decided against petitioner-Revenue.
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