9911796707
TMI Blog2012 (9) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the show-cause notice issued by the Assistant Commissioner, Commercial Tax, Unit Mobile Squad, Enquiry Post, giving reasons to show cause as to why the goods may not be seized under section 50 of the U.P. Value Added Tax Act, 2008. In the notice it is alleged that the documents accompanying the consignment have various discrepancies, which goes to show that these documents are bogus. He has also stated in the notice, that in the transit declaration form there is a difference between the signatures of the driver and transporter, and thus it appears that the papers have been forged. The Assistant Commissioner has fixed the matter for hearing on September 22, 2012. 3. It is submitted by Shri Ashok Kumar, that the petitioners are tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings thereafter in accordance with the law. 5. Shri S.P. Kesarwani, appearing for the State, on the other hand, submits that on the reasons given in the show-cause notice there cannot be any doubt that the Assistant Commissioner has bona fide reasons to believe that the goods were being transported on bogus documents. The filling up of the downloaded transit declaration form by itself is not sufficient to presume the validity of the movement of the goods. The show-cause notice gives sufficient reason to indicate the application of mind, and that it is always open to the petitioners to explain to the Assistant Commissioner, that the goods were not being moved on bogus document. 6. Having considered the respective submissions, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration number. The bilities and the invoices do not carry the full address of the dealer. In most of the invoices issued by the different dealers the similar hand writing is visible and that the packages have been given different quantities and weight according to convenience. The Assistant Commissioner has also expressed doubts over the signatures of the driver, and the transporter on the transit declaration form. He has prima facie found the documents to be bogus. 8. At this stage, we cannot make any observations with regard to the validity of the documents. While it is true that when the documents accompany the goods with a duly filled in transit declaration form, there is presumption of the validity of the movement and that such pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
