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2021 (11) TMI 441 - HC - VAT and Sales TaxPenalty proceedings under section 54(1)(14) of the U.P. Value Added Tax Act - unfilled (blank) column of Form 38 - contravention of the provisions of Section 50 of the Act, 2008 - HELD THAT:- Admittedly, the goods were coming from outside the State of U.P. along with all requisite documents accompanying the vehicle in question, but only column no. 6 was left blank. On the said basis, the seizure and the penalty proceedings have been initiated against the opposite party on the inference of reuse of Form 38, but there was no allegation of any mis-match in the description of the goods or weight or otherwise. Therefore, there was no intention to evade payment of tax. Reliance placed in the case of THE COMMISSIONER COMMERCIAL TAX U.P. LUCKNOW VERSUS S/S DEEPAK TRADING CO. GHAZIABAD [2020 (1) TMI 751 - ALLAHABAD HIGH COURT], where it was held that the vehicle was accompanied by Form 38 and all other documents were being carried along with other documents and only due to human error column would remain unfilled. It was the duty of the Officer managing the Check Post who after discovering that some column of Form 38 found unfilled should have filled the same himself in the light of Circular dated 03.02.2009 and should have allowed the vehicle to proceed alongwith the goods. Revision dismissed.
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