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The State of Punjab and others Versus M/s Om Shanti Steel Industries, Mandi Gobindgarh

2016 (5) TMI 733 - PUNJAB AND HARYANA HIGH COURT

Imposition of penalty - Detention of goods - Non-issuance of excise invoice in respect of 3910 Kgs of TMT Bar nor any information by way of e-trip as required under Rule 64-B of the Punjab Value Added Tax Rules was furnished - Goods released on furnishing of bank guarantees - Held that:- it appeared that the goods carried by the assessee from Mandi Gobindgarh to Jalalabad through the truck were covered by the proper and genuine documents. The confusion was created on account of the fact that the .....

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or perverse or that the findings recorded were based on misreading or misappreciation of evidence on record. Therefore, the view of the Tribunal is a plausible view and deletion of the aforesaid penalty could not be faulted. - Decided against the revenue - VATAP No. 18 of 2016 (O&M) - Dated:- 16-3-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Appellant : Mr. Jagmohan Bansal, Additional Advocate General, Punjab AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the State .....

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sent case, the respondent had intentionally made an attempt to evade the tax by adopting the modus operandi as discussed in the foregoing paragraphs? (iii) Whether the Ld. Tribunal had rightly allowed the appeal of the Respondent when an attempt to evade the tax is proved on the basis of facts and documents available on record? 2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. It is mandatory for every taxable person under Section 5 .....

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n No. HR-57-4097 loaded with TMT Bar from Mandi Gobindgarh to Jalalabad. On asking, the driver of the said vehicle had produced the following documents before the Detaining Officer:- (i) Invoice No. 19 dated 7.5.2013 issued by M/s Om Shanti Steel Industries, Mandi Gobindgarh, in favour of M/s Vikram Enterprises, Jalalabad for 3910 Kgs of TMT Bars amounting to ₹ 1,68,245/- including VAT charged. (ii) GR No. 12849 of Khanna Calcutta Transport Co. GT Road, Khanna. (iii) Invoice No. 786 dated .....

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f 3910 Kgs of TMT Bar nor any information by way of e-trip as required under Rule 64-B of the Punjab Value Added Tax Rules was furnished. Accordingly, the goods were detained and notice was issued. However, the goods were got released on furnishing of bank guarantees of ₹ 37,875/- and ₹ 12,625/- totalling ₹ 50,500/-. Appellant No.3 vide order dated 16.5.2013 (Annexure A-1) imposed the penalty of ₹ 50,500/- under Section 51(7)(b) of the Act. Feeling aggrieved, the responde .....

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d any merit in the appeal. 5. The Tribunal had recorded that two consignments, i.e., one issued vide invoice No. 19, dated 7.5.2013 for 3.910 MT from Mandi Gobindgarh to Jalalabad and the other issued vide invoice No. 786 dated 7.5.2013 of M/s Aar Kay Industries, Mandi Gobindgarh in favour of M/s Baldev Krishan & sons, Jalalabad for 6.080 MT were in possession of the driver of the truck bearing No. HR-57-4097. Further, it was held that GR No. 12849 related to the transporting of the goods by .....

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en fulfilled. If there was any doubt about the sale of the TMT bars by M/s Aar Kay Industries to the assessee then the notice of enquiry could have been issued to the said selling firm or its business premises could have been inspected but this factor could not be attributed to the assessee. Even the sale voucher issued by the assessee to Vikram Enterprises was produced before the Designated Officer and this fact is duly mentioned in the order. In view of the above, it appeared that the goods ca .....

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read thus:- After deliberating over the arguments raised by the rival parties, I find merit in the contentions raised by the counsel for the appellant. The driver of the truck bearing No. HR-57-4097 was in possession of two consignments; one issued vide invoice No. 19, dated 7.5.2013 for 3.910 MT from Mandi Gobindgarh to Jalalabad. The other transaction was under invoice No. 786 dated 7.5.2013 of M/s Aar Kay Industries, Mandi Gobindgarh in favour of M/s Baldev Krishan & sons, Jalalabad for .....

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The invoice of e-trip was not produced relating to the present consignment. The selling roller mill had issued Bill No. 787 for his own sale to another firm and bill No. 788 to the present appellant. It seems that bill No. 788 was issued after detention of the goods. But these facts apparently are not correct. The essential requirement that the bill and G.R. Should accompany the goods at the time of its transport/movement of the goods has been fulfilled. If the authorities had doubted about the .....

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