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2013 (12) TMI 1676 - HC - VAT and Sales TaxPenalty u/s 45A of the KGST Act - discrepancy in quantity recorded by the petitioner as transported in trucks - Held that:- In the present case, the petitioner have shown 1,000kgs in the delivery note, whereas he has actually transported 10,000kgs. As against 600 kgs he would have transported 6,000 kgs. and likewise, in respect of all the delivery notes, he had transported 10 times the quantity that is shown as per the delivery note and the books of account. There is a clear finding that when the vehicle was having a capacity of 6,000 kgs to 10,000 kgs and that too national permit vehiclesowned by petitioner. Hence there is every possibility that the petitioner would have carried at least ten times quantity as shown the delivery note. In fact, the assessing officer had only taken ten times, whereas, it is possible that the petitioner would have even carried the full capacity of the truck involved - In fact, the assessing officer had only taken ten times, whereas, it is possible that the petitioner would have even carried the full capacity of the truck. Under these circumstances,we do not think that the petitioner/appellant is justified in contending that the quantum of penalty is excessive. Appeal dismissed.
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