Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 52 - HC - VAT and Sales TaxRestoration of the penalty - transporting goods without valid document - Held that:- The material on record clearly establishes that on an investigation by the authorities, some other documents on which reliance was placed by the transporter were found to be not genuine. It is not a case of avoidance of tax by the transporter. It is a case of transporting goods without valid document. When the transporter is unable to produce confirmation letter from the persons from whom he received the goods for transportation, nothing more requires to be done. In all cases where genuinely he received the document from the consignor, on being satisfied about the genuineness, the authorities have cleared those goods. It is only in cases where there was no consignor at all and the documents on which reliance was placed was found to be not genuine, action has been taken. The Tribunal was also justified in imposing additional penalty. In these circumstances, we do not see any justification to interfere with the well considered order passed by the Appellate Tribunal. - Decided in favour of Revenue.
|