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TMI Blog2009 (7) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... jab Value Added Tax Act, 2005 (for brevity the Act ) challenging order dated December 18, 2008 (A7) passed by the Value Added Tax Tribunal, Punjab (for brevity the Tribunal ) holding that issuance of notice to the consignee of the goods as per the amended provisions of section 14B(7)(iii) of the Act was mandatory because when the goods were intercepted on October 13, 2002 at ICC barrier, the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The driver had the GR also on which there was reference of the bill and value thereof. The names of the consignor and the consignee were also there in the GR. CST forms had been later on sent by the Mysore party to the present appellant and sale had been duly accounted for. Even though driver did not report the transaction at the ICC while leaving the State, still in the circumstances of this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise found on merits that all other documents were complete in all respects and were in the possession of the person in charge of the vehicle. Therefore, penalty could not be imposed as no intention to evade tax could be inferred. In such a situation non-reporting at the ICC barrier loses significance. Accordingly, we do not find any merit in this appeal as it does not raise any substantive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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