9911796707
TMI Blog2017 (1) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... transported in a vehicle bearing registration No. UP 53T 5680, and upon asking of the Assistant Commissioner, Mobile Squad, none of the documents such as Challan, Bills, Sale invoice etc., were produced. Treating it to be a case of evasion of tax, proceedings were initiated and notice was issued. In response to such notice, the assessee submitted its reply after about four days, stating that goods were being validly sent to one M/s Goel Edible Ltd., Industrial area, and that there was no intention to evade tax. The authorities have considered the explanation and defence of assessee has been discarded after returning a finding that the books of account had not been maintained properly, and that it contains over righting and cutting. A furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her proper books of accounts had been maintained, and even the record which had been produced clearly contains interpolation. It is also stated that the case of assessee has rightly been disbelieved, inasmuch as goods were intercepted at a place at Kushinagar, which does not fall in the way, if the goods were being transported to the alleged purchaser. Reliance has also placed on the statement of the driver that he was not given any documents, and that rice was actually been exported to Bihar. I have heard Sri Gaurav Mahajan, learned counsel for the revisionist and learned Standing Counsel for the State and have perused the materials brought on record. Section 48(5) of the U.P. Value Added Tax Act, 2008, which is relevant for the purpose, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the said transaction had taken place, and together with it, there is a further satisfaction of intention to evade payment of tax on part of the dealer before the provision could be attracted. In the facts of the present case, the authorities have submitted that at that time of seizure of the vehicle, none of the relevant documents were available in the vehicle. It has further been noticed that seizure had taken place at Kushinagar, which does not fall in the way, if the goods were been sent to M/s Goel Edible Ltd, Industrial area at Sant Kabir Nagar. Statements of the driver has also been relied upon, according to which the wheat was being taken to Bihar. The authorities have further found that there was an interpolation in the stock r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
