2013 (12) TMI 1444

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..... e documents carried in the lorry was not tendered at any check-post in Tamil Nadu en-route to Karnataka and in Karnataka also it was not tendered at the check-post, the motive behind the same is very clear. The assessing authority rightly held that it is a clear case of non-compliance of the mandatory requirements of law and therefore, it attracts penalty. The first appellate authority was not jus .....

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..... an admitted fact that the lorry carrying the goods, when it entered Karnataka from Tamil Nadu, though the lorry driver obtained the endorsement from the RTO on the invoices, he has not obtained any endorsement from the check-post of Karnataka. The material on record also discloses that the documents were not subjected to check in any of the en-route Tamil Nadu check-post also. The explanation .....

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..... of law and therefore, it attracts penalty. The first appellate authority was not justified in setting aside the said order solely on the ground that there was no liability of paying tax. The Additional Commissioner of Commercial Taxes, invoked suo motu proceedings and set aside the appeal order and restored the order of penalty passed by the assessing authority. We do not find any justification t .....

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