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2022 (7) TMI 349 - HC - VAT and Sales TaxLevy of penalty under Section 54(1)(14) of U.P. Value Added Tax Act, 2008 - penalty levied on the sole ground that the Column No. 6 of Form - 38 was left blank in contravention to provisions of Section 50 of the Act, 2008 - intent to evade tax or not - HELD THAT:- It is noticed that the goods were being carried with all the relevant documents from which the goods could be identified and more specifically the goods were accompanied by Form - 38 issued by the Punjab Government as the goods were being transported as measure of stock transfer and in such transaction as there is no element of “sale” and hence not Liable for levy of Sales tax and therefore it cannot be said that there was any intention to evade tax. The revenue has also not denied that the revisionist had produces From - 38 Issued by the Excise and Taxation department Punjab, or that the goods were not being transferred as measure of Stock Transfer, and there is no other material or any reason to come to a conclusion that there was any intention to evade tax. Merely because the Column 6 of Form - 38 was blank the penalty has been imposed despite the fact that there is no other material to show that there was any intention to evade tax and therefore the findings recorded in the penalty order as well as the in impugned appellate order are clearly perverse and contrary to record and hence are set aside. This Court is of the considered view that the case of the revisionist is covered by the judgment 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] has held that Non-filling up of column no. 6 i.e. not mentioning of bill / cash memo / chalan / invoice number may lead to an inference that in case of non-checking of goods the declaration form may be re-used for importing goods of same quantity, weight and value to evade payment of tax but it cannot be the sole ground to impose penalty under Section 54(1)(14) of the Act, 2008. The revision is allowed.
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