2009 (1) TMI 786 - HC - VAT and Sales Tax

Summary

The 2009 Punjab and Haryana High Court judgment, delivered by Kumar M.M. and Bhalla H.S. JJ., pertains to an assessee's appeal under section 68(2) of the Punjab Value Added Tax Act, 2005. The case involves a vehicle carrying cotton yarn, with a discrepancy in the origin of the goods. The driver produced conflicting bills from different locations, leading to the conclusion that an attempt to evade tax had occurred. Subsequently, a penalty was imposed by the Assistant Excise and Taxation Commissioner, which was upheld by the Deputy Excise and Taxation Commissioner and the Tribunal.

The High Court found no substantial question of law to warrant interference with the lower court's findings. The appeal was dismissed, with the court refusing to entertain the appeal on the basis of facts alone. The judgment also mentions the dismissal of an application seeking condonation of a 192-day delay in filing the appeal. The case was deemed without merit and dismissed accordingly.