2009 (4) TMI 879

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....stant appeal under section 68 of the Punjab Value Added Tax Act, 2005 (for brevity "the Act") challenging the order dated July 20, 2007 (annexure P3) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity "the Tribunal"). The Tribunal has set aside the penalty imposed under section 51(7)(c) of the Act after recording a categorical finding that the goods vehicle when intercepted at....

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....oduction of the cash book did not warrant any inference that the transaction was nongenuine and that the sale invoice was bogus. No enquiry from the consignee, i.e., buyer of the goods was made to know if these goods were actually meant for him or not. The genuineness of the entries in the books of account produced by the appellant-firm had not been even cross checked by the penalizing officer, by....

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....genuine, in that event that statement of the driver regarding the adoption of the escaped route at the instance of the owner, could help the Department in proving the attempt to evade the tax on the part of the appellant-firm but not in the present circumstances detailed above".   It is, thus, evident that a copy of sale invoice and GR accompanying the goods were produced by the driver at th....

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....rticular route. We have heard learned counsel for the parties at some length and find that no case for interference is made out. The findings of fact recorded by the Tribunal in unequivocal terms show that all the documents as contemplated by section 51(7)(c) of the Act were produced before the mobile wing or the penalizing officer. It has also been found as a fact that no discrepancy could be as....