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2023 (5) TMI 325 - HC - VAT and Sales TaxLevy of penalty u/s 51(7)(b) of the Punjab VAT Act - evasion of tax or not - Designated Officer was of the view that the documents were not genuine and there had been an attempt to evade tax - HELD THAT:- In the impugned order as well, it has been observed that the goods were being brought into Punjab by M/s Mundawala Enterprises of Abohar and goods were meant for trade. Merely on the ground that the information with respect to goods carried in the vehicle has not been given before the Officer Incharge of the check post or ICC, the impugned order could not have been passed. This issue has already been considered by this Court in Shree Ram Panel’s case [[2011 (8) TMI 1027 - PUNJAB AND HARYANA HIGH COURT]] where it was held that mere non-reporting at the ICC. Banur and not making declaration in the prescribed form could not lead to conclusion that there was violation of Section 51(4) of the Punjab Value Added Tax Act with a view to do an attempt to evade tax. In the present case, except for giving information to ICC, all other documents shows that the appellant was not attempting to evade tax. Penalty set aside - petition allowed.
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