TMI Blog2018 (6) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... orders were raised by the purchasing dealers on 30.9.2008 and 29.9.2008. The letter expressing shortage of space is on 30.9.2008. If there was such shortage of space, it is not clear as to why a purchase order was raised on the very same day or on the previous day. We do not think that the action of the consignor was above board and bona fide. The letters are an after thought and would not establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Vinod Chandran, J. The State is before this Court challenging the order of the Kerala Value Added Tax Appellate Tribunal raising the following question of law as re-framed by us: Whether in the facts and circumstances of the case, the Tribunal was correct to hold that the consignment in question having been duly accounted for by the appellant-assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of the accounting carried out by both the assessee and the purchasers as also the finding that there is no further evidence to support the allegation of tax evasion, set aside the order of penalty. 3. The learned Senior Government Pleader would contend that the Tribunal had erred in so setting aside the penalty, since the accounting could have been made only after the transport o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace, it is not clear as to why a purchase order was raised on the very same day or on the previous day. We do not think that the action of the consignor was above board and bona fide. The letters are an after thought and would not establish that the transport was bona fide. The learned counsel for the assessee also relied on the decision of the Honourable Supreme Court in (2008) 16 KTR 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation was only of the invoice being not genuine. We do not think that this would in any manner help the assessee herein; nor is there any declaration that the delay would not entail penalty for tax evasion. We, hence, answer the question of law in favour of the Revenue and against the assessee and set aside the order of the Tribunal confirming those of the lower authorities. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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