Rejection of central sale

[d.v. gupta]

Case of my client selected for audit under DVAT act. The VATO insist on GR of goods sent outside the state. while we have form 31 of the party and payment received by cheque from the party. the party by own vehicle taken the goods outsid state. the VATO is going to reject the central sale. whether he is correct . please discuss.

AI Summary

VATO Challenges Central Sale Validity Due to Missing Goods Receipt; Client Argues Evidence Suffices Under DVAT Act A client is facing an audit under the DVAT Act, where the VAT Officer (VATO) is demanding a Goods Receipt (GR) for goods sent outside the state. The client has Form 31 and payment confirmation via cheque, but the goods were transported using their own vehicle, lacking a GR. The VATO plans to reject the central sale. A respondent believes the VATO's decision is incorrect, arguing that the available evidence should suffice to validate the central sale despite the absence of a GR.