Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 526 - HC - VAT and Sales TaxDetention of goods - mis-declaration of goods - it was alleged that the goods were hosiery while in the bill the same were shown as knitted clothes - condonation of delay in filing appeal - HELD THAT:- The learned Tribunal while dismissing the appeal has categorically held that there was mis-description of the goods; the goods were not being transported in a goods vehicle; and the books of accounts were not produced at the appropriate time and production thereof at a later stage was nothing but an afterthought. Condonation of delay - HELD THAT:- It has been found that the appellate order dated 18. 12. 2014 was passed in the presence of the Chartered Account of the appellant and until and unless a specific objection is raised to the contrary, it would be presumed that the appellate order was received by the appellant in time. The said presumption remained unrebutted. We do not find any infirmity in the impugned order warranting interference. Invocation of Appellate Jurisdiction - HELD THAT:- Keeping in view the petty amount of penalty being ₹ 90, 329/- we do not find it a fit case to invoke the Appellate jurisdiction of this Court in the instant appeal. Appeal dismissed.
|