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TMI Blog2024 (5) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... larities in the petitioner carrying the goods as required under Section 53 (2) of the KVAT Act - the authorities having recorded concurrent findings of fact that there has been non compliance of the requisite provisions of the KVAT Act, inasmuch as the petitioner was not carrying the required documents at the time of transportation. Hence, it cannot be said that the Assessee has the necessary documents in terms of Section 53 (2) of the KVAT Act. It is clear that no question of law arises for consideration in the present revision petition. The revision petition is dismissed as being devoid of merit at the stage of admission itself. - HON'BLE MR JUSTICE S.G. PANDIT AND HON'BLE MR JUSTICE C.M. POONACHA For the Petitioner (By Sri. Mohammed Monish Sowkar., Advocate) For the Respondents (By Sri.Aditya Vikram Bhat, AGA) ORDER POONACHA. J., Though the matter is listed for admission, by consent of the parties the submissions on the merits of the matter have been heard with a view to consider as to whether the above revision petition requires to be admitted. 2. The present revision petition is filed by the Assessee under Section 65 (1) of the Karnataka Value Added Tax Act, 2003 [ K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that was being carried on by the Assessee, the following discrepancies were noted: 1) As per the tax invoices issued, the transporting vehicle is subjected to move via Udupi, Kumuta, Dharwad, Nippani to exit Karnataka State (NH 63 NH 4), to reach the destinations, whereas the Goods vehicle was moving towards Sakaleshapura. 2) None of the above GC Notes issued by the transporter contains vehicle number. 3) In the APMC permits generated by the dealers, the vehicle numbers mentioned were 0000. It is clearly evident that the registration number of the vehicle has to be mentioned. There was no hurry for the consignor to put 0000 just for the sake of generation of APMC permit for transportation of notified Agriculture Produce. There was no compulsion of time or any other reason for him to generate APMC permits, which can be generated online 24*7, When the government has given such a facility, the forms as and when required may be generated, the question of entering 0000 does not arise. 4) Drivers of the goods vehicle have stated that 245 bags of Arecanut were loaded at Puttur on the evening of 01/06/2016 and they were instructed to unload the goods at Hospet. It is clear that the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is not the ordinary route to reach destination. Further none of the GC's and e-SUGAM reflect the vehicle No. Vehicle number mentioned in the e-SUGAM forms were handwritten. None of the documents, bill of sale or the goods consignment note reflects transporter name. The appellant has contended that the entry of vehicle number is not mandatory. But in the present case, non-mentioning of the vehicle number/ transporter name in the documents is one of the evidence to suspect the transaction. 10. The invoice of the goods carried in the vehicle clearly gives the name of the consigner and consignee, which is from Mangalore /Bantwal to Choghala, Diu and Delhi. Therefore, the said document is a valid for carrying the goods to the way Diu and Delhi. At the time of its interception at Shiradighat there was no valid document as required under law authorizing transporter to transport the goods to Shiradighat. Because it is not the ordinary route to reach the Diu and Delhi. The vehicle had travelled beyond the ordinary route without valid documents. Thus there was a intention to evade tax. In this matter the decisions quoted by the appellant have no application to the facts of this case. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, markings on the tax invoice and the gunny bags is a general practice adopted by Arecanut traders. The marking namely ST is present in the bill of sale of M/s Shauhan Traders. We reiterate that if similar markings were to be there at least on the gunny bags pertaining to the same consignor it would have been easy to come to conclusion that goods are related to that consignor and this would have left no room for checking officer to doubt the appellant's transaction even while taking a deviation route away from the destination or a route not normally taken. The practices adopted here namely, hand written vehicle numbers on documents required for movement of goods, not using machine numbered invoices, using more than six vehicles to transport goods of two dealers for short distances without providing documentary evidence for transshipments, and not giving satisfactory explanations for having taken a deviation route away from the destination points, are such practices that are common in Arecanut trade for recycling of documents and to do unaccounted transactions and evade tax to the State exchequer. Hence we find no reason to interfere with the orders of the PA and FAA and accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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