9911796707
TMI Blog2024 (8) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... ngla, Advocate,. For the Respondent : Mr. Bhuvnesh Satija, DAG, Punjab, and Ms. Vidhi Malhotra, Advocate. SANJEEV PRAKASH SHARMA, J (ORAL) 1. Present VAT appeal is preferred by the appellant, assailing the order dated 15.11.2010 (Annexure A-8) passed by the Chairman, Value Added Tax Tribunal, Punjab, (hereinafter referred to as 'The Tribunal'), whereby the appeal preferred by the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Appellate Authority on 21.05.2010 and the Punjab VAT Tribunal on 15.11.2010 were dismissed. 4. Learned counsel for the appellant submits that the Tribunal has failed to take note of the fact that the appellant himself had surrendered at the barriers. And therefore, it cannot be a case of non-disclosure. The penalty therefore, has wrongly been imposed on the appellant. 5. Per contra, learned St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal has made the following observations:- "It comes out that LPG valves 1000 pieces with rate 1500 per piece of the value of Rs. 15,00,000/- were being sent to M/s Pahwa Auto Gas. It was not mentioned as to which station the goods were to go. GR was not with the driver. However, in the invoice, it was written that the goods were being sent against 'F'- Form. No tax or VAT had been ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods receipt which was not there. No tax had been charged. In the facts & circumstances of the case, I do not find any merit in this appeal. The same is accordingly dismissed." 8. This Court while examining the similar case titled as "M/s Punjab Wools Syndicate vs. State of Punjab and another", passed in VATAP-57-2010 (O&M), decided on 18.01.2023, noted that the invoices reflected the inter- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the invoices. 11. In the present case as noticed above, the facts are altogether different. In the absence of GR, the authorities have taken a correct course of action and the Tribunal has rightly rejected the appeal of the appellant. 12. Thus, we do not find any reason to interfere with the order passed by the VAT Tribunal as no substantial question of law arises for consideration. 13. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
