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2015 (1) TMI 724 - ALLAHABAD HIGH COURTDeletion of penalty - Goods not in conformity with the document as well as Transit Declaration Form produced by the dealer/opposite party before the seizing authority or not - Transaction in contravention with the provision of the Act with an intention to evade tax or not - Whether the Commercial Tax Tribunal was legally justified in setting aside the penalty order passed u/d 54(1)(14) of the U.P. Value Added Tax Act – Held that:- Four trucks was intercepted on 19.8.2013 and three trucks were intercepted on 1.9.2014 - These trucks were found accompanied with challan of the respondent and invoices of different alleged firms of Delhi - on verification, all the firms of Delhi were found non-existent - on physical verification, the goods loaded in the respective trucks were found different from those mentioned in the alleged invoices or the challans - number of discrepancies were found are also recorded in the respective penalty order - The Tribunal has completely overlooked all the documentary evidences as well as the findings recorded by the assessing authority and the first appellate authority - the findings recorded by the Tribunal that the goods actually reached outside the State of U.P. and that the respondent is merely a transporter, appears to be perverse and without consideration to the relevant evidences and materials on record - The Tribunal should have considered each and every evidence which are on record and thereafter should have recorded its findings - failure of the Tribunal to do so renders the impugned order to be unsustainable – thus, the order of the Tribunal is set aside and the matter is remitted back to the Tribunal for fresh consideration – Decided in favour of revisionist revenue.
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