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Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal upheld penalty, finding open contravention of Section 48(2). High Court examined provisions of Sections 43 and 48 requiring show-cause notice, opportunity of hearing, and finding of willful attempt to evade tax before imposing penalty. Trader produced valid Form XVI after show-cause notice, claiming goods sent for job work and returned without job done. High Court relied on Allahabad HC judgment holding that if documents removing discrepancy produced after show-cause notice, authorities bound to consider them before seizing goods. Applying ratio, High Court allowed revision and set aside Tribunal's order imposing penalty when valid Form XVI produced.
Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal upheld penalty, finding open contravention of Section 48(2). High Court examined provisions of Sections 43 and 48 requiring show-cause notice, opportunity of hearing, and finding of willful attempt to evade tax before imposing penalty. Trader produced valid Form XVI after show-cause notice, claiming goods sent for job work and returned without job done. High Court relied on Allahabad HC judgment holding that if documents removing discrepancy produced after show-cause notice, authorities bound to consider them before seizing goods. Applying ratio, High Court allowed revision and set aside Tribunal's order imposing penalty when valid Form XVI produced.
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