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2016 (9) TMI 826 - HC - VAT and Sales TaxImposition of penalty - detention of goods by department - SCN - in reply to the show-cause notice at first opportunity the assessee had produced these forms-31 - Tribunal silent about the relevancy of forms - whether forms-31 relate to the goods, which were carried or not? - Held that: - when an opportunity to show-cause is given then any material which is produced by the offender must be considered either it could be accepted or rejected. Tribunal is completely silent about the veracity of these forms and whether related or not related to the goods which were being transported - the matter remanded to the Tribunal for a consideration of these facts whether the forms were good or bad and could have been accepted. The matter on remand to be considered by the Tribunal within a period of three months from the date of production of certified copy of the order before it. A certified copy of the order may be produced before the Tribunal within next 15 days. The penalty may be kept in abeyance till the matter is finally decided by the Tribunal. Revision disposed off - decided in favor of assessee.
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