9911796707
TMI Blog2010 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, is directed against the order dated 21.8.2009, passed by the Value Added Tax Tribunal, Punjab (in short "the Tribunal). Briefly, the facts giving rise to this appeal as enumerated therein are that the appellant is a dealer registered under the Act and is engaged in the business of iron and steel. In the year 2007, the appellant sold iron and steel goods to M/s. R.V. Traders, Nagpur, vide bill No. 62 dated 16.11.2007, for a sum of Rs. 9,03,661/- which were covered with G.R. No. 1680 dated 16.11.2007, issued by M/s. Sun Rise Cargo Movers, Mandi Gobindgarh. The goods were sold under proper and genuine documents, as required under Section 51(2)(4) of the Act. On 18.11.2007, the vehicle carrying M.S. Pipes from Mandi Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impose the penalty without taking into account that the transaction was a genuine, is legally sustainable in the eyes of law? 2. Whether the action on the part of the respondents to impose penalty only due to non-production of account books at the relevant time due to unavoidable circumstances, is legally sustainable in the eyes of law? 3. Whether the action on the part of the learned Tribunal to accept the appeal of the appellant in one case and to reject it in the other case is justified. 4. Whether the respondents were acting in an arbitrary manner from the beginning? 5. Whether the impugned orders are legally sustainable in the eyes of law? At the hearing before us, learned counsel for the appellant submitted that the transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorized representative. Moreover, the goods were about ½ Km from the limits of Haryana which were going out of State and had crossed ICC at Khanauri without making any declaration as per law. The observations of the Tribunal made in the context can be noticed with advantage here: "Counsel for the appellant had produced invoice book before the Tribunal showing the copy of the bill in question and also produced certain accounts showing the entry in the books but the fact remains that neither the documents, i.e. copy of invoice nor account books were produced before the inquiry officer, in spite of demand. The goods were to go out of State. The vehicle had crossed ICC, Khanauri without making declaration in the prescribed form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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