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TMI Blog2013 (8) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... then according to me, all other particulars though may be important but will not be relevant for imposition of penalty in a case like this, in the present case, only invoice number and date was left to be filled in and according to me, in so far as the present case is concerned, it is distinguishable to the judgment rendered by the honourable apex court. Had other material particulars not being filled in, possibly the argument advanced by the counsel for the petitioner-Department that the form could have been re-used but when all "material particulars" namely' quality, weight description of the goods, value, name of the transporter, name of the consignor and consignee had been duly filled in, apprehension of the Department that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing substantial questions of law: (i) Whether the impugned order of learned Tax Board ignoring the material evidence on record and considering the material which is not part of the record, vitiates the order under law? (ii) Whether, in the facts and circumstances of the case and on proper interpretation of the provisions of section 78(5) of the Act, the in-charge of the check-post or the officer empowered has conditional/restricted authority to exercise powers while imposing penalty equal to 30 per cent of the value of such goods? (iii) Whether the production of S.T. 18-C is a matter of choice and convenience for the dealer and whether the provisions under rule 54 of the Rules of 1995 are mandatory or directory? (iv) Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that there was intention of tax evasion by the respondent-assessee. On appeal, by the respondent-assessee, the learned DC(A) deleted the penalty imposed by the learned assessing officer by accepting the appeal of the respondent-assessee. Being dissatisfied with the order passed by the learned DC(A), the matter was further carried in appeal, by the petitioner-Department before the Tax Board, who after going through the material on record, confirmed the order passed by the DC(A) and rejected the appeal of the petitionerDepartment, by holding that all the relevant documents were produced and only one column of the declaration form No. ST-18C was found to be blank, therefore, it could be on account of inadvertence and in such cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke this, mens rea is not at all relevant. Accordingly, the counsel pleaded for reversal of the said order. Despite notice one appeared on behalf of the respondent. I have gone through the arguments advanced by the counsel for the petitioner-Department as also the judgment of the honourable apex court and the orders impugned and according to me, the judgment of the honourable apex court in the case of Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269 though applies to a case like this but one has to analyse what would be the material particulars in the light of the judgment rendered in the case of Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269. Para 21 in VST; para 20 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the present case is concerned, it is distinguishable to the judgment rendered by the honourable apex court. When all other relevant columns, i.e., material particulars in the light of the judgment of the honourable apex court in the case of Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269 were filled in therefore, in my view, in the present case, I come to the conclusion that merely not filling in the invoice number and date will not fall in the category of material particulars as defined by the honourable apex court in the case of Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269. Had other material particulars not being filled in, possibly the argument advanced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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