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TMI Blog2023 (10) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... rade-II, Ghaziabad in Appeal No. GHA2/0043/2019 (2015-16) arising out of penalty proceedings under Section 54 of UP VAT Act. The present revision has been admitted on 5.1.2023 on the following substantial question of law:- " Whether the authorities below were justified in levying penalty on the revisionist, when he has no intention to evade the payment of tax?" Brief facts of the case are that the revisionist is a registered proprietorship concerned and engaged in the trading of food grains and spices. The revisionist in the normal course of business purchased chilly seeds from M/s Cauvery Chilies Prakash Nagar Khammam, Telangana. The said goods were accompanying with the tax invoices, G.R. and form 38. However, the goods in question we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submits that on identical set of fact this Court has dismissed the revision filed by the State vide order dated 9.1.2020 passed in Sales / Trade Tax Revision No. 5 of 2020 as such he prays for allowing the present revision. Per contra, learned Additional Chief Standing Counsel supports the impugned order and submits that in the event the goods were not intercepted and seized, the dealer can re-use the said form and evade the tax liability. He prays for dismissing the present revision. The Court has perused the records. Admittedly, the goods were intercepted during transportation from State of Telangana to Ghaziabad, U.P. and at the time of interception the goods were accompanying with all required documents along with form 38. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Rules does not prescribe the type or the nature of the ink to be used in filling up the prescribed Form.There is no provision under the Act which provide for seizing the goods on account of use of improper ink in filing up the Forms or for the reasons that some of the entries made in the documents would ultimately vanish. 12. It is not the case of the revenue that the goods were not accompanied by proper documents or the transport memo in Form 21 was not duly filled up in ink. In the event the authorities were of the opinion that the entries in Form 21 would vanish, the proper course open for them was to get the Form 21 photocopied and counter signed by the driver or the person incharge of the vehicle to avoid misuse or reuse of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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