UP VAT ACT 2008

[SUSHIL AGRAWAL]

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

[YAGAY andSUN]

You can get the relief from the higher court by way of filing of an appeal against the impugned order. Your consultant may draft appeal to defend you. Through any favourable judgment the penalty order could not be quashed. You have to file appeal against the impugned order.

[Ganeshan Kalyani]

Once the Order is passed then it can be challenged in Appeal. It should be filed within the prescribed time limit as per Act.

AI Summary

Seizure under VAT Act for missing invoices led to penalty; appellate challenge within prescribed time is advised. Seizure was effected under the UP VAT Act 2008 for absence of proper accounts and bills; the show cause reply was rejected by the Joint Commissioner (SIB), subsequently produced documents were not accepted and a penalty order was imposed; the recommended course is to challenge the order by filing an appeal within the Act's prescribed time limits.