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TMI Blog2016 (3) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... al questions of law:- i) Whether the order passed by the Ld. Tribunal is not perverse, as same has been passed without any evidence on record? ii) Whether enquiry officer is not required to take any action against the firm who is saying that they have sold the goods without bill? iii) Whether the version/statement of driver can be believed? If yes, then whether same is upto satisfaction of detaining officer? iv) Whether books/bills and documents have duly been verified by the authorities, before imposing any penalty? v) Whether the impugned order is in violation of rules of natural justice and is otherwise sustainable in law? 3. Briefly stated, the facts for adjudication of the present appeal as narrated therein are that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal. 4. Learned counsel for the appellant submitted that all the authorities have not looked into the documents on record to return a finding that any attempt of evasion was made or the documents were not genuine. It was urged that the penalty has been levied by treating the transaction to be ingenuine solely on the basis of the statement of the driver of the vehicle which is legally unsustainable. In support of his contention, learned counsel for the appellant has relied upon the judgment of this Court in Krish Pack Industries v. State of Punjab (2006) 28 PHT 27 (P&H). 5. We have heard learned counsel for the appellant. 6. The owner of the goods got the goods released on 5.3.2007 without producing any invoice or other account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the purchase of goods from M/s R.K. Steel Rolling Mills. It may further be observed that the premises of M/s Sahib Steel Industries, Motia Khan, Mandi Gobindgarh i.e. appellant and the consignee firm M/s Sahib Steel International, Motia Khan, Mandi Gobindgarh are at one and the same place. A false invoice has been shown regarding the transaction by sister concern when actually the goods were purchased from M/s Satpal Mankoo Steel Industries without payment of tax and without invoice. Thus, it is a clear cut case of attempt to evade the tax falling within the purview of Section 51(7)(b) of the Punjab Value Added Tax Act, 2005." 7. The appellant had failed to produce any document before the Assistant Excise and Taxation Commissioner, Lu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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