Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 765 - HC - VAT and Sales TaxImposition of tax and penalty - inter-state transfer - non-production of the endorsed transit passes - section 76(6) of Assam Value Added tax Act, 2003 - invocation of revisional jurisdiction - Held that:- The presumption in the event of non-submission of the requisite transit passes with the endorsement of the exit check post can very well be rebutted by simply producing the said transit passes which the petitioner has failed. Moreover, the transit passes were issued in the year 2011 and 2012 and the appeal before the honourable Assam Board of Revenue were filed in the year 2015 but on perusal of the application seeking leave to bring on record the new and additional facts by way of relying the requisite documents it is seen that even on the date of filing the said appeals, the present petitioner was not in a position to produce those documents not to speak of at the time of filing of revision before respondent No. 3. In the said application for leave there is no explanation in order to show as to why there was so much delay. There is no failure on the part of the honourable Board in exercising the jurisdiction while passing the impugned order in the appeal - petition dismissed.
|