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TMI Blog2017 (1) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... laration form VAT-49, which was required to be carried, immediately in pursuance to a show cause notice issued - when it is a finding of fact noticed by all the three authorities that declaration form VAT-49 was placed on record in pursuance to a show cause notice, the penalty has rightly been deleted by the DC(A) and rightly upheld by the Tax Board - penalty set aside - appeal dismissed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, bill number and date were not noticed and it was noticed that declaration form VAT-49 was required to be carried and not VAT-47, and accordingly show cause notice was given as, prima facie, it was felt that there was violation of provision of section 76 of the Act. Pursuant to the show cause notice the assessee placed on record VAT-49 contending that the driver/incharge forgot the same and acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well justified in imposing penalty u/s 76 of the Act, and even the judgment of the Apex court in the case of Guljag Industries v. CTO (2007) 7 SCC 269, is squarely applicable as, if incomplete form is carried, then it is violation of the provisions of the Act. She contended that the issue needs consideration. 6. Per contra, learned counsel for the respondent contended that there was no require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, and once the assessee has placed on record declaration form VAT-49, the judgment of the Apex court in the case of D.P. Metals (supra) squarely applies and accordingly, in my view, when it is a finding of fact noticed by all the three authorities that declaration form VAT-49 was placed on record in pursuance to a show cause notice, the penalty has rightly been deleted by the DC(A) and rightly up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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