9911796707
TMI Blog2023 (4) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... been shown by the driver. When the authorized representative of the appellant had appeared before the Detaining Authority, even at that time only photocopy of Form DVAT-33 had been shown which was not found to be complete as neither the serial number of the vehicle in which the goods were transported, signatures of the consignor and consignee nor the goods receipts accompanying the transaction showing the destination of the goods to be delivered were shown. As such, the stand taken by the appellant that the goods were being sent for storage purposes only had not at all been substantiated. It is revealed from the impugned order as passed by the Tribunal that it was only before the First Appellate Authority that some documents issued by on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above named cold storage for the purpose of storage of the same. These goods were to be brought back to Delhi at the business place of the appellant and no tax was involved in the State of Haryana. While the goods were being transported towards Kundli in a vehicle bearing No. RJ02/GA- 7040, the same were intercepted by the respondent No. 2 and were detained under Section 31 (6) of the Act, 2003 on the ground that the same were being transported without any proper and genuine documents and hence required verification. The driver of the vehicle had produced copy of Form DVAT-33. Still a notice under Section 31 (8) of the Act, 2003 read with Section 9 (2) of the CST Act been served upon the appellant to prove genuineness of the transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een conducted to ascertain the genuineness of the transaction? (iii) Whether on the facts and in the circumstances of the case, the findings of the Ld. Tribunal are perverse in nature? 4. Learned counsel for the appellant argued that the impugned order as passed by the Tribunal was liable to be set aside as the fact that at the time of detention of the vehicle itself, a written reply had been submitted by the appellant saying the genuineness of the transaction and explaining that the goods in question were meant for storage purposes, had been ignored. A grave error was committed by not considering the documentary evidence produced by the appellant before the appellate authority. The penalty had been wrongly imposed. The reply fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction showing the destination of the good was shown so as to prove that the goods were to be carried for the purpose of storage. She argued that as the goods were being transported in the State of Haryana without any proper or genuine document, therefore, a clear cut case of tax evasion had been made out and, that is why tax and penalty had been imposed. Due opportunity was given to appellant and reply filed by it was also considered. She argued that no infirmity could be found in the orders passed by the authorities below as well as the Tribunal and hence, it was argued that the appeal was liable to be dismissed. 6. On a perusal of the material placed on record and after giving due deliberations to the contentions as raised by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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