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2019 (9) TMI 526

..... THAT:- The learned Tribunal while dismissing the appeal has categorically held that there was mis-description of the goods; the goods were not being transported in a goods vehicle; and the books of accounts were not produced at the appropriate time and production thereof at a later stage was nothing but an afterthought. Condonation of delay - HELD THAT:- It has been found that the appellate order .....

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..... oprietary concern based at Amritsar is engaged in the business of hosiery. For the purpose of transacting business, it is registered under the Punjab Value Added Tax Act, 2005 (for short 2005 Act) as well as under Central Sales Tax Act, 1956. Vide Invoice No. 2034 dated 1. 11. 2008, 9 boxes of hosiery goods intended to be sold to M/s NV Export Mumbai, while being transported through a mini bus wer .....

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..... d within 30 days of communication of the order? (2) Whether in the facts and circumstances of the case, the order A-4 is sustainable in law? (3) Whether in the facts and circumstances of the case, without proving the communication of the DETC order earlier to 08. 01. 2016 the presumption could have been drawn by the tribunal against the appellant? (4) Whether in the facts and circumstance\s of the .....

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