Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 676 - HC - VAT and Sales TaxEvasion of tax - imposition of penalty u/s 47(6) of the Kerala Value Added Tax Act, 2003 on the ground that petitioner has failed to disprove the allegation of attempt at evasion of payment of tax - HELD THAT:- We notice that the revision petitioner had not taken any such attempt, either for producing or calling for such records, before any of the authorities below. The learned Government Pleader had pointed out that, if the goods had actually crossed the border and brought back, there would have been 'transit pass' issued and surrendered at the Check Post. Since the revision petitioner could not produce any such documents in discharge of their burden, the penalty order which was confirmed by various authorities including the tribunal, cannot be interfered. We do not think that the revision petitioner was successful in discharging their burden to prove before any of the authorities below that, there was no actual attempt at evasion of payment of tax. We do not think that any legal or sustainable grounds are existing to invoke the revisional jurisdiction vested on this Court under Section 63 of the Act. Revision petition dismissed.
|