2014 (10) TMI 240 - HC - VAT and Sales Tax

Seizure of goods - Goods released on security - Imposition of penalty - Held that - it was obligatory on the part of the assessing officer, at the time of assessment, to establish that, in fact, the driver had stated that the goods were coming from Muzaffarnagar in order to prevail upon the documents, which suggested that the goods were coming from Roorkee. That having not been done, the assessing officer could not impose penalty. There is, therefore, no scope of interference. - Decided against Revenue.

Summary

The High Court of Uttarakhand dismissed a revision petition where a penalty was imposed on the appellant for allegedly providing false information about the origin of goods. The court held that the assessing officer failed to establish the claim, leading to the penalty being overturned. The revision was dismissed.