2015 (3) TMI 593

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....ad Rafiq,JJ. For the Petitioner : Ms. Tanvi Sahai, Mr. R.B. Mathur ORDER By The Court:- This petition has been filed impugning the order dated 13.02.2012 passed by the Rajasthan Tax Board, Ajmer upholding the order dated 28.07.2007, passed by the Deputy Commissioner (Appeals), Jodhpur setting aside the levy of penalty on the respondent-assessee under Section 76(6) of the Rajasthan VAT ....

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....iated/illegal and on this count alone penalty under Section 76(6) of the Act of 2003 was levied. The matter was considered by the Deputy Commissioner (Appeals) in appeal, who taking into consideration the fact that all the requisite documents were in accompaniment of the goods in transit and that no inquiry was held to hold that there was any intent to evade the tax, set aside the order of pena....

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....uiry was held by the assessing authority to conclude that the documentation by the respondent-assessee was deliberately conceived with an intent to evade the tax and that the penalty had been levied on mere suspicion. I have considered the impugned order dated 13.02.2012 and am of the considered view that as the goods in transit were accompanied by all requisite documents under Section 76(2)(b)....