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TMI Blog2013 (10) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... wal For the Respondent : C. S. C. ORDER Heard Sri Piyush Agrawal, learned counsel for the assessee-revisionist and learned Standing Counsel for the department. Assessee seeks quashing of the order passed by the Joint Commissioner (SIB), Commercial Tax, Moradabad in proceedings under Section 48 (7) of the Value Added Tax dated 27th April, 2013 as also the order of the Commercial Tax Tribunal dated 7th May, 2013, whereby the second appeal filed by the assessee against the said order of the Joint Commissioner being Second Appeal No. 131/13 has been dismissed and thereby the order of the Joint Commissioner has been maintained. The facts giving rise to the present revision are as follows: Vehicle no. UP21N-4688 was intercepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, the assessee filed second appeal before the Commercial Tax Tribunal. It has also been dismissed. Hence the present revision. Before the Tribunal, it was the case of the assessee that transit/declaration form had been downloaded on 22nd April, 2013, on that basis it was contended that seizure of the goods of the assessee was bad. Further that the demand of security in the facts of the case was unjustified. The Tribunal under the order impugned has held that the vehicle had been intercepted on 20th April, 2013. At the time of interception, neither any transit or declaration form was produced nor it could be downloaded from the official website. It has been held that the form was produced bearing the date as 22nd April, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er into the State of Uttar Pradesh or not. The answer given is in affirmative. Therefore, under the Value Added Tax Act, it is mandatorily required that transit pass must be available with the consignment or must be available for downloading from the official website immediately before the goods actually enter into the State of Uttar Pradesh. In the facts of the case the interception of the goods had taken place on 20th April, 2013 while the transit form produced had itself been generated only on 22nd April, 2013, which is clearly two days after the entry of the goods in the State of Uttar Pradesh. The generation of such transit pass in the opinion of the Court will not in any way dilute the mandatory requirements of the Value Added Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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