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TMI Blog2023 (1) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... AGARWAL,J. Heard Sri Suyash Agarwal, learned counsel for the revisionist and Sri Rishi Kumar, learned Standing Counsel, for the State. This revision under Section 58 of U.P. VAT Act, 2008 (hereinafter called as the 'Act') has been filed assailing the order of Tribunal dated 18.08.2018 passed in Second Appeal No. 76 of 2018, assessment year 2016-17 under Section 54 (1) (14) of the Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following question of law; "(i) Whether the Tribunal was legally justified in sustain penalty on conjectures and surmises when the transaction was duly recorded in books of accounts and accompanied by Form C and payment were made through Banking channel?" Learned counsel for the revisionist has submitted that solely on the presumption that the goods were to be unloaded at Vrindavan, Mathura a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others, 1983 UPTC 198. Sri Rishi Kumar, learned Standing Counsel, while defending the order passed by the Tribunal, submitted that on the statement of the truck driver it was found that the goods were to be unloaded at Vrindavan, Mathura and again the truck which was carrying the timber was to bring the timber into the State using Form 38 as the validity of the said form was eight days and only 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... squad on 04.08.2016. Moreover, the statement of a truck driver cannot be the basis for initiating the penalty proceedings. The statement of truck driver which has been recorded by the officer of the department is not corroborated by any proof and the said statement cannot be relied upon for initiating the penalty proceedings. This Court finds that the action of the taxing department was not justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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