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2016 (12) TMI 1300

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..... es, 2008 - impugned order to be stayed. - SALES/TRADE TAX REVISION No. - 477 of 2016 - - - Dated:- 15-12-2016 - Hon'ble Surya Prakash Kesarwani,J. JUDGEMENT Heard Sri B.K. Pandey, learned Standing Counsel for the revisionist. This revision has been filed challenging the order dated 29.11.2016 in Second Appeal No. 624 of 2016 under Section 48(7) of the U.P. VAT Act, 2008 passed b .....

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..... ion No. UK 06 CA 8544 namely Sri Karnail Singh was recorded, who stated that he has loaded 'sariya' in question from Patna (Bihar) and the bill which was given at Patna was taken back at the border and new bill which is accompanying the goods was handed over to him. He was not having any weighment slip. No Form-21, as prescribed by Rule 40 of the U.P. VAT Rules under Section 21 of the U.P. .....

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..... r, the respondent filed a Second Appeal No. 624 of 2016 before the Member, Commercial Tax Tribunal, Gorakhpur Bench, Gorakhpur, who allowed the appeal and directed the goods to be released without security. The impugned order has been passed by the Tribunal merely on the ground that the respondent was not afforded opportunity to cross examine the driver, whereas, the drivers were own men of the .....

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..... of the U.P. VAT Act, 2008 passed by Member, Commercial Tax Tribunal, Gorakhpur Bench, Gorakhpur shall remain stayed till the next date fixed. Admit on the questions of law framed in the memorandum of revision. Affidavit of service has been filed today which is taken on record and perusal thereof shows that the notice has been served on 12.12.2016 upon the authorized representative of the res .....

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