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        <h1>Tribunal overturns tax penalty, citing human error, not evasion. Upholds decision on genuine documents.</h1> <h3>State of Punjab and another Versus M/s Desai Brothers Limited</h3> State of Punjab and another Versus M/s Desai Brothers Limited - [2013] 58 VST 427 (P&H) Issues:1. Penalty imposed under Section 51(7) (b) of the Punjab Value Added Tax Act, 2005 deleted by the Tribunal.2. Whether non-furnishing of documents indicated an attempt to evade tax.3. Whether the plea of inadvertently leaving the invoice was an afterthought.4. Whether the findings of the Tribunal were contrary to facts on record.Analysis:1. The State appealed against the deletion of the penalty imposed on a dealer under Section 51(7) (b) of the Punjab Value Added Tax Act, 2005. The Tribunal set aside the penalty order after the goods, including Bidis, were detained due to discrepancies in accompanying documents. The Tribunal concluded that the driver's oversight in leaving behind the invoice was a human mistake and not intentional tax evasion. The Tribunal highlighted the genuineness and completeness of the documents related to the consignment, emphasizing that the transaction was voluntarily reported at the ICC.2. The Tribunal found that the driver had left the invoice covering the bags in the vehicle due to oversight, rectifying the mistake promptly when pointed out by the officer on duty. The Tribunal emphasized that all documents related to the consignment were genuine, proper, and voluntarily presented at the ICC. It was concluded that the driver's actions did not violate the provisions of the Act, and there was no intention to evade tax. The Tribunal noted that the penalty was not justified as there was no evidence of deliberate withholding of documents to evade tax.3. The State's counsel failed to demonstrate any illegality or perversity in the Tribunal's decision. The Tribunal's view was considered reasonable, and no errors were identified in its findings. The State's appeal was dismissed as no substantial question of law arose from the case. The Tribunal's decision to delete the penalty was upheld based on the genuine nature of the documents and the absence of evidence indicating intentional tax evasion.This detailed analysis of the judgment highlights the key issues, the Tribunal's reasoning, and the outcome of the appeal, providing a thorough understanding of the legal aspects involved in the case.

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