TMI Blog2014 (7) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorities passed their orders in favour of the assessee while these issues have been decided by the honourable apex court in favour of the Revenue now. However the fact remains that the principles of natural justice are yet to be complied with, may be, notices were sent but now needs reconsideration in the light of the apex court's judgment. On the other hand, the honourable apex court has left it open for the assessing authority to meet such compliance with the principles of natural justice. Therefore, this court is of the opinion that the assessee deserves to be granted fresh opportunity of hearing and specific show-cause notice with the nature of defect(s) and deficiencies in compliance with the provisions of section 78(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Badgaun, Kota by Flying Squad, Kota. The vehicle contained GR No. 16408 dated September 28, 1999, the consignor of the goods was Indian Seamless Steels and Alloys Ltd. Jijuri, Pune, whereas the respondent, namely, M/s. National Engineering Industries Ltd., Khatipura Road, Jaipur was the consignee. The goods, inter alia, contained 258 round bar weighing 14.062 tons with bill No. 5428 dated September 26, 1999, weighing 14.060 tons of a value of ₹ 3,47,721 along with these papers, declaration form ST-18A 10011/12 was also found in which it was found that the name and address of sender as well as the name and address of transporter were not stated and therefore according to the petitioner-Department, it was treated as incomplete. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o imposed, the respondent preferred an appeal before the Deputy Commissioner (Appeals). Detailed explanation was submitted by the respondent and it was pleaded that on account of clerical error, only two columns remained to be filled in and that when all other columns have been found to be in order, and bills have been found to be neither fabricated nor forged and such bills have been found to be genuine, therefore, merely because only two columns were not filled in, the penalty ought not to have been imposed. The DC(A) being satisfied with the explanation furnished by the respondent, deleted the penalty vide order dated August 16, 2003. Dissatisfied with the deletion of penalty, the petitioner preferred an appeal before the Tax Board. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the form have to be completely filled in and therefore the order of Tax Board is unjust and penalty deserves to be sustained. Mr. R.C. Shah, counsel for the respondent, submitted that though there is requirement of the declaration form being completely filled in but it has to be seen as to whether the columns which were left blank on account of inadvertence in the present case had material bearing or not. He submitted that the vehicle contained necessary bills and vouchers and the petitioner has not uttered anything adverse as to whether the bills have been found to be forged or ingenuine, rather when nothing has been commented on such bills it has to be admitted that the goods were purchased through proper bills and vouchers. He f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the appellate authorities, namely, Tax Board and DC(A) have deleted the penalty and no question of law is found to be involved. He also relied upon the judgments of this court in the case of ACTO. FS-I. Jaipur v. Indian Oil Corp. Ltd. [2006] 15 Tax Up Date 207, case of CTO, Dungarpur v. Hindustan Petroleum Corporation Ltd. [2011] 16 VAT Reporter 29, also the case of CTO, AE, Udaipur v. Viral Filaments Ltd. Jaipur [2010] 13 VAT Reporter 163 and also the case of Assistant Commercial Taxes Officer, Flying Squad, Jodhpur v. Derby Textile Pvt. Ltd. [2010] 27 VST 363 (Raj) and submitted that in a case like this, no penalty could be levied in the alternative, he also submitted that this issue has not been considered by any of the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these issues have been decided by the honourable apex court in favour of the Revenue now. However the fact remains that the principles of natural justice are yet to be complied with, may be, notices were sent but now needs reconsideration in the light of the apex court's judgment. On the other hand, the honourable apex court has left it open for the assessing authority to meet such compliance with the principles of natural justice. Therefore, this court is of the opinion that the assessee deserves to be granted fresh opportunity of hearing and specific show-cause notice with the nature of defect(s) and deficiencies in compliance with the provisions of section 78(2) of the Act. This court also in the case of ACTO, Anti Evasion-I, Jodhpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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