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2014 (7) TMI 1321 - HC - VAT and Sales TaxPenalty u/s 54 (1)(14) of the U.P. VAT Act, 2008 - imposition of penalty on the ground that on road checking truck, 948 pieces of timber were found being imported by the respondents and on verification, weight of goods was found excess - AO was of the view that quality of the goods was also different - HELD THAT:- The First Appellate Authority as well as the Tribunal have recorded findings of fact that the goods were not found in excess and it was covered by proper and genuine documents. Neither the assessing officer nor the inspecting officer have got examined the quality of goods from an expert nor have physically verified the goods after unloading them. No description was recorded with regard to the alleged difference in goods. On these facts, both the Appellate Authorities have recorded findings of fact. They have also recorded finding of fact that goods are properly accounted for in the books of account and there was no intention to evade payment of tax. There are no infirmity in the findings recorded in the impugned order of the Tribunal to uphold the order of First Appellate Authority - revision dismissed.
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