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TMI Blog2022 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... with an affidavit. It is stated in the affidavit that the certified copy of the order of Tribunal was received by the revisionist on 03.08.2012. The revisionist gave the same to his accountant on 30.10.2012. Subseqently, the accountant of the revisionist left the job, and the order of Tribunal was left kept in the file of that assessment year. Subsequently, new accountant came and he found the order lying in the file on 07.12.2012, after which the order was given to the counsel for the revisionist and it is then the present revision was prepared and filed with some delay. It is submitted that the delay caused in filing instant revision is not deliberate, but due to the aforesaid reasons. 3. Perused the application for delay as well as affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Jharkhand VAT laws and the Central Sales Tax Act and is engaged in the business of manufacture of iron and steel. Against the purchase order placed by the revisionist, M/s Kohinoor Steel prepared three invoices/challans dated 31.01.2011 and thereafter dispatched the said goods. 6. Learned counsel for the revisionist has submitted that he has sent three Form-38, issued by the Assessing Authority with instructions that the said forms be sent along with the goods in compliance of the provisions of the Act, 2008. The goods relating to the three invoices were loaded in three separate Trucks being trucks no. HR 55 K 3368, HR 55 K 3630 and JH 02 N 3436. Present case pertains to Truck No. HR 55 K 3368, which was checked at Rewa Road, Allahaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were subsequently released on payment of security. The first Appellate Authority has taken into consideration the reply of the revisionist stating that he has produced all the documents and goods had been sent from Jamshedpur (Jharkhand) to Lucknow, but due to the fact that the order received from M/s Pancham Realcon Pvt. Ltd., Allahabad the truck was diverted to Allahabad to deliver the said goods. It has further been recorded that the documents have been manufactured which were filed by the revisionist subsequently, do not indicate any transaction with M/s Pancham Realcon Pvt. Ltd., Allahabad and therefore it is clear that the said goods were not meant to be sold at Allahabad. The driver of the vehicle also did not carry any proper docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the order from M/s Pancham Realcon Pvt. Ltd., Allahabad had to be satisfied and because there was delay in fulfilling their obligation, the truck was directly sent to Allahabad. The Tribunal has recorded that they were not satisfied with the reply given by the revisionist in this regard. The Tribunal was also pursuaded by the fact that despite aforesaid goods having been released on deposit of security on 15.02.2011, still the goods were not supplied to M/s Pancham Realcon Pvt. Ltd., Allahabad and the said transaction does not find mentioned in the return filed by the revisionist, which confirms the apprehension of the taxing authorities that reasons given by the revisionist is nothing but a story which has been set up only to ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing transported from Jamshedpur (Jharkhand) to Lucknow (U.P.). The explanation given by the revisionist that in order to satisfy the order placed by M/s Pancham Realcon Pvt. Ltd., Allahabad, the vehicle was diverted to Allahabad, also is not found to be acceptable for the reason that it was required that the papers were to be amended, so as to indicate that the goods were to be transported from Lucknow to Allahabad or directly from Jamshedpur (Jharkhans) to Allahabad. 12. There is always apprehension that in absence of relevant documents the goods can be sold to unregistered dealers and thereby transaction would not be recorded in the books of account and the tax due would also be evaded. As per provisions contained in Section 50 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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