9911796707
TMI Blog2016 (12) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with requisite documents without intention to avoid or evade tax. That being so, the discretion vested in the assessing authority was not liable to be exercised even if there was technical violation of sub-sec. 10-A to impose the penalty equal to 50% of the value of the goods, though as noticed by us no case of violation of sub-sec. (10-A) was spelt out in notice under Sec. 78. Thus, penalty c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration No.02/1G-0021 was intercepted by the officer of the Revenue department on Tizara- Firozpur road wherein it was found that the vehicle which was carrying 100 bags of Jau (Oats) which was being transported from Tizara to Delhi and since the vehicle despite crossing the Check-post, no documents were endorsed and show cause notice was given. The Assessing Officer being not satisfied with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post its intention was quite clear. 6. Per-contra, learned counsel for the respondent supported the order of both the appellate authorities and contends that there is no perversity in the order impugned so as to call for any interference by this Court and the petition is liable to be dismissed as the judgment supra is squarely applicable. 7. Having heard the ld. counsel for the petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t act mechanically in levy of penalty under sub-sec. (10-A) as such. In view thereof, we are of the opinion that to the extent, the learned Single Judge found that admittedly, the Driver was carrying all necessary papers, invoices and no tax was due makes out a case that the vehicle was carrying the goods along with requisite documents without intention to avoid or evade tax. That being so, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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