9911796707
TMI Blog2023 (1) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned about two bills being Bill No.260 and 194 and not Bill No.195. The Taxing Authorities as well as Tribunal had categorically recorded findings that there was an intention to evade tax by the assessee as the third bill was deliberately not mentioned in From 38 and column was left blank - the first Appellate Authority had reduced the quantum of penalty imposed by the Assessing Authority and only penalty have been imposed on the goods which has been transported through the Bill No.195 and has not been entered in From - 38. The argument of learned counsel for the revisionist to the extent that order passed by the Assessing Authority under Section 48(5) of the Act of 2008 merged after the order passed by first Appellate Authority and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in confirming the penalty under Section 54(1)(14) of U.P.V.A.T. Act, while assessing authority imposed the penalty under Section 48(5) of U.P.V.A.T. Act, 2008? 4. The goods of the assessed-revisionist was being transported from Katni to Mau and the mobile squad intercepted the goods at Mirzapur. Penalty proceedings were initiated against the assessee-revisionist and initially a notice was issued under Section 48(5) of the Act of 2008 for imposing penalty. An assessment was made and penalty of Rs.3,84,000/- was imposed vide order dated 27.9.2010. Against the said order, first appeal was filed, which was decided vide order dated 29. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade tax by the assessee and deliberately the Bill No.195 was not entered and only two bills were entered in From 38. He further contends that if the two bills were entered why not the third bill. Learned Standing Counsel further submits that the rectification proceedings were initiated suo motu by the Assessing Authority and it can be made at any stage. 8. I have heard learned counsel for the parties and perused the material on record. 9. From perusal of order of the Tribunal, it is clear that the goods were intercepted by the mobile squad on 17.5.2010 while it was in transit. Form 38, which was being used for carrying the goods, only mentioned about two bills being Bill No.260 and 194 and not Bill No.195. The Taxing Authorities as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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