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2016 (7) TMI 544 - HC - VAT and Sales TaxLevy of penalty - seizure of goods being dispatched by the revisionist and a consequential levy of penalty under Section 48(5) of the U.P. VAT Act, 2008 - the revisionist pointed out that during the course of loading and dispatching of consignments, the additional labour inadvertently placed certain consignments and packages meant for a particular truck onto other trucks which upon seizure led to the Department claiming that there was a discrepancy in the "date of manufacture"/"batch number" details mentioned in the tax invoices when compared with the actual consignments loaded on the truck. Held that:- No material or evidence was referred to or relied upon which may have even remotely established intent to evade payment of tax. - The respondents do not rest their orders on any material or evidence, which may have dispelled this assertion. The Court further notes that the Tribunal while coming to the conclusion that the stock register was not properly maintained does not rely upon any evidence or particulars at all. The said conclusion is purely conjectural and based entirely upon the two discrepancies referred to above. The Court has no hesitation to hold that the imposition of penalty upon the assessee on account of a discrepancy in the batch numbers and date of manufacture was clearly unjustified and unwarranted in the facts and circumstances of the case. The orders of the assessing authority, the first appellate authority as also that of the Tribunal sustaining the levy of penalty upon the revisionist, therefore cannot be sustained. - Decided in favor of assessee.
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