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2014 (7) TMI 37 - HC - VAT and Sales TaxPenalty under Section 51 of the Punjab Value Added Tax Act, 2005 - Evasion of tax duty - Duplicate invoices - Detention of goods - Held that:- Assessing Officer, the Commissioner (Appeals) and the Tribunal had come to the conclusion that there was an attempt to evade tax and that there were two invoices of same number and date, i.e. Sr. No. 15105 dated 24.7.2012. Out of the aforesaid two invoices of the same serial numbers, one was issued by Surendra Steel Sales, Zirakpur (Punjab) and the other one was issued by Surendra Steel Sales, Chandigarh and this parallel invoices had been prepared on the printed form. It was not disputed by the owner of the goods that bill No. 15105 dated 24.7.2012 was issued by Surendra Steel Sales, Zirakpur after the detention of the goods. The explanation furnished by the appellant-dealer was held to be not plausible. The finding of fact could not be shown to be perverse and the view taken by the authorities below was a possible view which cannot be faulted. In such circumstances, it cannot be said that any substantial question of law arises in this appeal - Decided against assessee.
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