A seizure done by Banaras mobile squed UP GOV vat department in Banars under UP VAT act 2008 under section 48 for the reason that goods were not properly account for and bill and other documents was not avaialable with goods and show cause notice issued.But at the time of hearing show cause notice the bill was in transit which was left at saler dealer place and reply rejected by the JC SIB
After the rejection all documents were produced before JC SIB but not accepted and penalty imposed. Can penalty order be quashed is there any judgment available with same facts please provide the same
Seizure under UP VAT Act 2008, Section 48, leads to penalty; appeal suggested as no direct quash precedents exist. A query was raised regarding a seizure by the UP VAT department under the UP VAT Act 2008, section 48, due to improper documentation and missing bills during transit. Despite presenting the documents later, the Joint Commissioner (JC) rejected them, and a penalty was imposed. The inquirer sought advice on whether the penalty order could be quashed and if there were any precedents. Responses suggested filing an appeal against the order in a higher court within the prescribed time limit, as no favorable judgment could directly quash the penalty. (AI Summary)
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