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

2016 (5) TMI 733 - PUNJAB AND HARYANA HIGH COURT - [2016] 92 VST 430 (P&H) - 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 .....

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l was not able to demonstrate that the approach of the Tribunal was erroneous 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 Gene .....

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he order passed by the Ld. VAT Tribunal is sustainable in law when in the present 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 the .....

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ation Officer, Mobile Wing, Bathinda, intercepted vehicle bearing registration 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 o .....

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the appellants, the taxable person had not issued 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. 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 ₹ .....

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ppellants. 4. After hearing learned counsel for the appellants, we do not find 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. Furth .....

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accompany the goods at the time of its transport/movement of the goods had been 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 dul .....

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ss incorrect order of penalty. The relevant findings recorded by the Tribunal 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 .....

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e books of account were not produced before the Excise and Taxation Officer. 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/moveme .....

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