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2017 (5) TMI 658 - HC - VAT and Sales TaxPenalty u/s 51(6)/51(7)(c) of PVAT Act - detention of vehicle - Held that: - the assessee had placed reliance on the affidavit of Mr. Sarabjit Singh, driver who was driving the vehicle at the relevant time. He himself had admitted through his affidavit that he had crossed the ICC without generating the information - it was not the first transaction and even prior to that, the goods were being taken through that way. Thus, the mere excuse that the driver did not know about the location of the ICC, was not accepted. Further, the goods were carried away through a vehicle which was not used for carrying the goods. Consequently, the Tribunal rightly concurred with the findings recorded by the authorities below and dismissed the appeal filed by the appellant-assessee - penalty upheld - decided against appellant-assessee.
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