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TMI Blog2024 (8) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case also, the sales were inter- State but the driver did not possess the Goods Receipt (GR) and no explanation for the same has been mentioned. In the present case, 1000 pieces of LPG valves at the rate of Rs. 1500/- per piece valuing Rs.15 lacs were being sent. As per Section 51 (2) of the Punjab VAT Act, the driver Incharge of the vehicle has to carry invoice and GR which were admittedly not available with him, nor any tax has been charged. In the circumstances, judgment passed in M/s Punjab Wool Syndicate s case has no application in the present case as in that case, this Court had found that the driver had produced the invoices and the Court observed that once, he had produced the invoices, he is not expected to give further details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were detained at ICC for document verification. The appellant provided required documents before the Enquiry Officer, but a penalty of Rs. 4,50,000 was imposed under section 51 (7) (b) of the Punjab VAT Act on 09.03.2009. Appeals to the First Appellate Authority on 21.05.2010 and the Punjab VAT Tribunal on 15.11.2010 were dismissed. 4. Learned counsel for the appellant submits that the Tribunal has failed to take note of the fact that the appellant himself had surrendered at the barriers. And therefore, it cannot be a case of non-disclosure. The penalty therefore, has wrongly been imposed on the appellant. 5. Per contra, learned State counsel has supported the order passed by the Tribunal in which it is stated that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular. The documents were not complete in this case. This is no explanation as to why GR was not with the driver and designation station was not mentioned any where in the invoice. The transaction had been treated in a very casual way by the consigner may be with an intention to evade tax. As per section 51 (2) of the Punjab VAT Act, driver Incharge of the vehicle has to carry invoice and goods receipt which was not there. No tax had been charged. In the facts circumstances of the case, I do not find any merit in this appeal. The same is accordingly dismissed. 8. This Court while examining the similar case titled as M/s Punjab Wools Syndicate vs. State of Punjab and another , passed in VATAP-57-2010 (O M), decided on 18.01.2023, noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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