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TMI Blog2024 (7) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... ined was accompanied by valid transport documents such as the invoice and the checkpost declarations in Form 8F. The Tribunal also found that the assessee had immediately after the goods were detained, produced the statutory declarations in Form 16 to demonstrate that the goods that were being transported were for the own use of the assessee. In contrast to this, nothing has been produced before us that would suggest that the assesee was engaged in any trading activity during the assessment year 2012-2013. The finding of the Appellate Tribunal, based on the documents available before it, that there was no intention on the part of the assessee to evade payment of tax is legally sustainable - It is apparent, therefore, that while obtaining th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Support and Software Development during the year 2012- 2013. Apparently, they had not taken registration under the KVAT Act, 2003 during the said year and the registration was applied for and obtained only in 2014, when the assessee became a unit situated in the special economic zone. The penalty proceedings were initiated in respect of a consignment of computers, peripherals, and parts, which the assessee had obtained from a dealer in Bangalore. Although it was the case of the respondent assessee that the consignment was accompanied by valid invoices and checkpost declarations in Form 8F as also by a declaration in Form 16 that was subsequently produced before the detaining authority to show that the goods were intended for own use, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 before the Intelligence Officer, after the detention, to demonstrate that the goods that were transported were for the own use of the assessee and not for the purposes of resale. Taking note of the said documentary evidence before it, the Tribunal came to the conclusion that the necessary documents mandated by Section 47 (2) of the KVAT Act had been produced before the authority, and inasmuch as there were no findings based on any material to show that there was an attempt at evasion of tax by the assessee, the penalty order could not be legally sustained. It was on this basis that the Appellate Tribunal found that the penalty imposed by the Intelligence Officer at the first instance and sustained by the First Appellate Authority in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were detained, produced the statutory declarations in Form 16 to demonstrate that the goods that were being transported were for the own use of the assessee. In contrast to this, nothing has been produced before us that would suggest that the assesee was engaged in any trading activity during the assessment year 2012-2013. 10. We are therefore of the view that the finding of the Appellate Tribunal, based on the documents available before it, that there was no intention on the part of the assessee to evade payment of tax is legally sustainable. We might also take note of the factual situation in the instant case that at the time of receipt of the consignment of goods from Bangalore, the respondent assessee had also suffered the CST at the h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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