9911796707
TMI Blog2018 (12) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... sence of Transit Declaration Form or such penalty may be imposed only in absence of documents referred to under Section 52 and also upon failure of the assessee to establish that the goods were meant for delivery outside the State? (ii) Whether in absence of any evidence that the goods had been delivered inside the State of Uttar Pradesh or that they were not meant for delivery to the dealer outside the State of Uttar Pradesh, any penalty could have been imposed?" 3. In short, the assessee is the owner of the truck bearing registration No HR-38 P-9788. Admittedly, the said truck was detained at Mathura on 26.08.2010 during the course of transportation of goods. A penalty notice under Section 54(1)(15) of the Uttar Pradesh Value Added Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity of being heard, direct that such dealer or person shall, in addition to the tax, if any, payable by him, pay by way of penalty, a sum as provided in column 3 against the same Serial No. of the said table: Sl. No. Wrong Amount of penalty 1 ... ... 15 Where the driver or person in charge of the vehicle, as the case may be, - (i) fails to fails to carry documents referred to in Section 52 and also fails to prove that goods carried in his vehicle are meant for delivery to dealers or persons outside the State; or (ii) While carrying such documents for transit of goods through the State undertakes responsibility of handing over such goods to a bona-fide person inside the State for carrying them outside the State but fails to hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... downloaded by the driver, the other documents, namely tax invoice and goods receipts were accompanying the good as has also been recorded in the penalty notice itself. No discrepancy had been noted either in the description of the goods or documents found accompanying the same. It is therefore submitted that the omission to carry the TDF was not intentional but only accidental. In any case, it has been submitted that mere absence of TDF, would not satisfy the condition for imposition of penalty, inasmuch as, the Act further requires that failure to carry the documents must be accompanied with a failure to prove that the goods were meant for delivery outside the State. The assessee had established both at the stage of detention as also subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side State of Uttar Pradesh, no penalty may arise merely because of that conduct offered by the driver of the truck. It may have been another case if some evidence may have been led by the revenue to establish that the claim made by the assessee was wrong and/or false. However, at present, it is seen that at the stage of detention of goods itself, the assessee had disclosed the exact value and quantity of goods along with details of the seller and the purchaser both of whom were located outside the State of Uttar Pradesh. The documents that were produced by the assessee by way of proof to disbelieve the allegation of transaction again pertains to same two dealer, with respect to the same commodity and quantity of the goods. 11. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
