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2017 (1) TMI 332 - HC - VAT and Sales TaxImposition of penalty u/s 78 (5) - goods were not intended to be delivered in the State of Rajasthan and merely Rajasthan comes on way from Ahemadabad to Delhi - is penalty justified? - Held that: - the vehicle was merely passing through the State of Rajasthan and the documents produced/proved that it was being transported from Ahemadabad to Delhi and once it is a finding of fact recorded by all the 3 authorities, no interference is caused. In my view the Assessing Officer has no jurisdiction to examine further if the vehicle was not intended for this State. Deficiency/discrepancy if any was required to be conveyed to the Assessing Officer of Consignor/ Consignee who could have taken appropriate action - penalty set aside - petition dismissed - decided against petitioner.
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