9911796707
TMI Blog2008 (7) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... the KGST Act can be imposed for the technical omissions such as minor variation in the address, absence of RC No. the invoice, etc., particularly when the consignee has properly accounted the transaction and there is no scope for evasion of tax? Held that:- Having gone through the notices issued by the Intelligence Officer of the department and orders passed by him under section 29A(2) of the KGST Act and the orders passed by the Appellate Tribunal, we are of the opinion that the authorities are trying to levy penalty only on a technical breach said to have been committed by the petitioner. In our opinion, these orders cannot be sustained by us. Accordingly, this revision petition requires to be allowed and it is allowed and the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignee has properly accounted the transaction and there is no scope for evasion of tax? The petitioner-firm is engaged in the sale of ready-made clothes and is registered as a dealer both under the provisions of the Kerala Value Added Tax Act, 2003 ( the KVAT Act , for short) and the Kerala General Sales Tax Act, 1963 ( the KGST Act , for short). The Intelligence Officer attached to the Intelligence Wing of the Department had intercepted the vehicle bearing registration No. KBT 4696 on August 18, 2004. On verification of the goods that were carried in the vehicle, the officer was of the opinion that for transportation of the goods the person in-charge of the vehicle was not carrying the documents prescribed under the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated as under: I have verified the records. The vehicle intercepted at 2.45 AM at Ernakulam. The goods taken delivery from Railway Station, Ernakulam South. On verification of the bills accompanying the consignment the address was not of the dealer for Sangeetha Readymade, Kerala, Sangeetha (Babu) Readymade, Kerala, Sangeetha Readymades, Babu, Angamaly, etc. Hence it is presumed these bills are not the correct bills. On verification of the accounts it is seen that this is the first time the dealer transported the goods on Railway. This is suspicious. Hence it is presumed that the dealer did not account the goods transported through Railway and attempt of evasion of tax is proved. A close reading of the orders passed by the Intellig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount had given the relief to the assessee and this order of the first appellate authority is modified by the Tribunal at the instance of the Revenue. Having gone through the notices issued by the Intelligence Officer of the department and orders passed by him under section 29A(2) of the KGST Act and the orders passed by the Appellate Tribunal, we are of the opinion that the authorities are trying to levy penalty only on a technical breach said to have been committed by the petitioner. In our opinion, these orders cannot be sustained by us. Accordingly, this revision petition requires to be allowed and it is allowed and the questions of law framed by the assessee are answered against the Revenue and in favour of the assessee. Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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