Penalty for attempted tax evasion upheld where fake goods receipts and missing books supported concurrent factual findings.

Penalty and detention under the Punjab Value Added Tax Act were upheld because the authorities found attempted tax evasion on the basis of fake goods receipts, non-production of books of account, and the suspicious issuance and destruction of bills at the destination. Those facts supported the concurrent finding that the transaction was suppressed and that tax evasion was attempted, attracting penalty under section 51(7). No perversity in the factual findings was shown, so the challenge to jurisdiction failed.

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Issues: Whether penalty and detention under section 51 of the Punjab Value Added Tax Act, 2005 were sustainable on the finding of attempted evasion of tax based on fake goods receipts and non-production of books of account.

Analysis: The assessment record showed that the goods receipts were not genuine, the dealer failed to produce the books of account, and the manner in which bills were issued and destroyed at the destination created suspicion about suppression of the true nature of the transaction. These circumstances supported the concurrent factual finding by the authorities that there was an attempt to evade tax attracting penalty under section 51(7) of the Punjab Value Added Tax Act, 2005. No perversity in the concurrent findings was shown.

Conclusion: The penalty was legally sustainable and the challenge to jurisdiction failed.

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