TMI Blog2023 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... There was no attempt made by the driver not to show invoices before the detaining officer. Reference can now be made to judgment passed in STATE OF PUNJAB AND ANOTHER VERSUS SHREE RAM PANELS [ 2011 (8) TMI 1027 - PUNJAB AND HARYANA HIGH COURT ], wherein a coordinate Bench of this Court had dismissed the appeal filed by the State of Punjab against the order of Tribunal as the Tribunal had accepted the appeal filed by the assessee and set aside the imposition of penalty on the ground that there was no violation of Section 51(4) of the Punjab Value Added Tax Act with a view to make an attempt to evade tax as the driver of the vehicle was in possession of goods receipts alongwith invoices and produced the same as well. In the facts of the present case, the appellant was making sale to Government Department all over India as the supply order was given by the Additional Deputy Inspector General of Police, CRPF, Jalandhar and the driver had produced 5 documents before the computer centre at ICC but VAT-XXXVI could not generate and at the time of checking, apart from 5 documents two invoices No. 526 and 527 dated 12.7.2006 and GR Nos. 9411 and 9412 were also produced. Since the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of M/S Shri Balaji Trading Company, Ghar Shadi Ram Bal Mukand, More Gang, Saharanpur. 3. GR No. 431 dated 12.7.06 of M/s. H.S.Aujla Transport Service from Jalandhar to Saharanpur. 4. Invoice No. 8 dated 12.7.06 of M/S R.S. Machi Mart, Ludhiana for Rs.30,800/- in favour of Nav Nidh Machine Tolls, Delhi. 5. GR No. 2197 dated 12.7.06 of M/S Tempo Transport Union, Ludhiana from Ludhiana to New Delhi. After getting the declaration in form VAT-XXXVI, the driver of the vehicle produced the above documents before the detaining officer, who after examining the same, found that the goods seemed to be excessive and needed physical verification. The goods were physically verified and found that the driver of the vehicle did not furnish the information in respect of Invoices No. 526 and 527 both dated 12.7.2006 and GR Nos. 9411 and 9412. Therefore, the goods were detained under Section 51(6) of the Punjab VAT Act, 2005 and a show cause notice was issued to the owner of the goods i.e. M/S Punjab Wool Syndicate, Ludhiana for 15.7.2006. After issuing notice, Sunil Nanda, Accounts Manager of the consignor party appeared before the detaining officer on 15.7.2006 and he did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply. The inspection notes are Annexure A-6. After loading the goods, the driver of the vehicle reached at I.C.C. Shambhu where he furnished all the documents for generation of Form VAT-XXXVI. Learned counsel for the appellant has further argued that the person operating the computer failed to generate two bills of the appellant due to oversight. The driver of the vehicle furnished all the documents alongwith the computer generated information before the officer-in-charge who detained the goods on the ground that no information was generated in respect of goods. He has further argued that keeping in view the supply order (Annexure A-1) and inspection notes (Annexure A-6), the sale was being made by the appellant to Central Government Department and the Central Government Department had received sanction from the financial authority to purchase these things. It was not a case where name of the purchaser had not been disclosed and all the invoices had been produced alongwith G.Rs. To support his contention, he has referred to the following judgments on the proposition that all the necessary documents were in possession of the driver before the I.C.C. and there was no intention to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Value Added Tax Tribunal, Punjab, Chandigarh. In that case, the goods had been transferred from Mandi Gobindgarh to Raipur in Chattisgarh and the driver of the vehicle furnished information with respect to four bills and GRs and generated Form No. XXXVI in respect of those bills and when the goods were detained, invoice No. 26 dated 26.06.2006 of Jain Industrial Company, Mandi Gobindgarh in favour of Bajrang Metallic and Power Ltd., Raipur (Chattisgarh) and GR No. 6337 dated 26.06.2006 of M/s. Ashok Akal Transport Company (Registered) from Mandi Gobindgarh to Raipur (Chattisgarh) were found. The driver had not given information with respect to these documents at the I.C.C. and no Form No. XXXVI was generated with a view to evade tax. He further gave a statement that owner had asked him that no such forms may be generated at the I.C.C. Hence, the facts of that case show that apart from four bills, there were two other bills of other private companies, which were not shown at the time of generation of Form No. XXXVI at I.C.C. and this would amount to attempt to evade tax. However, in the facts of the present case, sale was processed to be made to CRPF as per supply order (Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the ground that the goods in question were duly accompanied by invoice/GR, statutory form VAT and the insurance policy with stamp of I.C.C. at Shambhu on the GR. However, the driver being ignored and illiterate, could not generate declaration at the I.C.C. and this in itself would not amount an attempt to evade tax as the documents were sufficient to draw a conclusion that there was no attempt to evade tax unless the documents were rejected on the ground that they were not genuine. Reference can now be made to judgment passed in State of Punjab and another vs. Shree Ram Panels (2011) 46 VST 424 , wherein a coordinate Bench of this Court had dismissed the appeal filed by the State of Punjab against the order of Tribunal as the Tribunal had accepted the appeal filed by the assessee and set aside the imposition of penalty on the ground that there was no violation of Section 51(4) of the Punjab Value Added Tax Act with a view to make an attempt to evade tax as the driver of the vehicle was in possession of goods receipts alongwith invoices and produced the same as well. Further reference can be made to a recent judgment passed by the Division Bench of this Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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