TMI Blog2023 (5) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Shree Ram Panel s case [[ 2011 (8) TMI 1027 - PUNJAB AND HARYANA HIGH COURT] ] where it was held that mere non-reporting at the ICC. Banur and not making declaration in the prescribed form could not lead to conclusion that there was violation of Section 51(4) of the Punjab Value Added Tax Act with a view to do an attempt to evade tax. In the present case, except for giving information to ICC, all other documents shows that the appellant was not attempting to evade tax. Penalty set aside - petition allowed. - VATAP-41-2011 (O&M) - - - Dated:- 11-4-2023 - HON'BLE MS. JUSTICE RITU BAHRI AND HON'BLE MRS. JUSTICE AMARJOT BHATTI Present: For the Appellant : Mr. Sandeep Goyal, Advocate, For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The drivers of the vehicles stated that they had been directed to deliver the goods at the premises of M/s Radhey Krishan Wheat Products (P) Ltd, Kallar Khera. The genuineness of the transaction was suspected and goods were detained. A notice was issued to the consignee but none appeared. The detaining officer then referred the matter to the Designated Officer for action under Section 51 (7) (b) of Act 2005. Then Rajnish Goyal, Chief Trader of the Consignor-firm of the petitioner-Company appeared and claimed the ownership of the goods. He explained that there was some stock exchange for storage of the food grains in the State of Rajasthan, so the Gram lying in the stock in excess was sold out to the dealers of Abohar. It was further expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, one being non-reporting of driver at ICC and other ground being that godowns are intentionally chosen which fall outside the route of ICC leading to an attempt to evade tax. At the very outset, learned counsel for the appellant submits that the sale in the present case was an inter state sale. The invoice dated 17.08.2009 (A-1 colly) was issued with due rate of CST. Reference has further been made to Form VAT-49 (A-1 colly) issued to the appellant, which was declaration issued by the Rajasthan Government carrying the goods outside the state. This fact was mentioned on the invoice (A-1 colly) to carry with the consignment for delivery at the agreed places. Learned counsel for the appellant further submits that there is a provision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the documents were not genuine and has merely gone by the alleged admission of the driver. Since the documents are available on record, the said documents ought to be examined by the Tribunal...... Reference has further been made to a case of State of Punjab and anr. v Hindustan Steel Industries 2009 SCC Online P H 11717 . The operative part of the judgment reads as under:- .....2. It is, thus, evident that a copy of sale invoice and GR accompanying the goods were produced by the driver at the very time of interception by the mobile wing. 3........ The Tribunal has concluded that in the absence of any evidence regarding non-payment of tax, merely avoiding of route does not constitute basis for the Revenue to conclude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anr. (2014) 67 VST 348. The operative part of the judgment reads as under:- 1.....v) Whether mere non declaration of goods at entry point in ICC Punjab can result in imposition of penalty under Section 51(7) (c) of the Punjab VAT Act 2005, when at the time of checking of the goods, the driver has produced all the documents including Bill, goods receipt, Exit form of Haryana as well as the Insurance Policy for the goods and those documents have not been found ingenuine? 5. In the present case, there is a dispute about verification of documents accompanying the goods. Case of the appellant is that the goods in question were duly accompanied by the invoice/GR, statutory form VAT D.3 and the Insurance policy. Further, there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment by the consignee dealer in VAT Form-5, prescribed under Act 2005 (A-2). Learned State counsel has justified the impugned order on the ground that goods were being brought in Punjab and could be taken out of Punjab even without making declaration at any ICC and this amounts to violation of proviso of Section 51 (2) and Section 51 (4) of Act 2005. This was done to evade the tax only. Heard learned counsel for the parties at length. It is not in dispute that in the present case, Form 49 was duly issued by the Rajasthan Government to carry interstate Goods. Further there was no ICC which fell enroute. The place where the goods were to be unloaded were duly informed to the department, vide VAT Form 5. The godowns were taken on the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
