TMI Blog2024 (1) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty proceedings were initiated against the revisionist. Since, earlier four Forms bearing No.00015116, 00015118 00015119 were submitted to which no objection was raised about the intention of the revisionist to evade the tax, it is clear that the revisionist was no intention to evade the payment of tax to the State Government. Further, there is no specific finding recorded by the authorities which shows the intention of the revisionist to evade the tax. This Court in the case of Protein Impax Pvt. Ltd. Ghaziabad [ 2022 (3) TMI 859 - ALLAHABAD HIGH COURT] has held that in absence of any cogent finding as to intention to evade tax, levy of penalty under Section 54(1) (14) of the Act, is unsustainable. Earlier on three occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt') was introduced, the revisionist was no knowledge and awareness about the same and due to lack of knowledge and practice instead of downloading the form and taking the print, he took the screenshot. Further, Prior to it also, Form -38, which was taken as screenshot, were submitted with the department with regard to it, no adverse view was taken, but in the case in hand, Form- 38 No.00015117 was also accompanied with the goods, which was taken as screenshot, when goods were intercepted at Kanpur and the same were seized only on the same ground to which the revisionist submitted reply in which he tried to explain the conduct, but in vain. The proceedings of penalty were initiated and the penalty order was passed imposing the penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Per contra, learned Standing Counsel support the impugned order by submitting that the goods in question were intercepted on 11.11.2009 but the entries were made after 9 days i.e. on 20.11.2009, which shows the intention of the revisionist to evade from paying the tax and in the event, the goods in question were not intercepted, the revisionist would have not paid the legitimate tax to the State- Government. He further submits that the intention was of the revisionist to evade payment of tax is very much clear. He prays for dismissal of this revision. 7. The Court has perused the records. 8. Admittedly, the goods in question were being sent from the factory of the revisionist i.e. Sonipat, Haryana to Lucknow, which were accom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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