2015 (12) TMI 52

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....DER A transporter has preferred this Revision Petition challenging the restoration of the penalty order by setting aside the order passed by the first appellate authority. 2. The petitioner is a transporter of goods based in Bangalore. They are engaged in the transport of the goods from Delhi and other Northern States of India to Southern States of Karnataka, Tamilnadu, etc. On 28.5.2007, a ....

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.... to file confirmation of the transactions by filing registration certificates and monthly returns filed by the consignees. Thereafter, the vehicle was physically verified to find out whether it tallies with the goods mentioned in the documents tendered. After such physical verification, a notice was issued proposing to levy penalty of Rs. 3,81,503/- for the detailed reasons set out in the said not....

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....l after considering the appeal and the cross objection held that the first appellate authority was not justified in interfering with the order of penalty. The Tribunal recorded a categorical finding that the tax invoice s so tendered at the Check Post were not the documents prescribed in Section 53(2)(b) of the Karnataka Value Added Tax Act and Rule 157(1)(b) of the KVAT Rules. The goods were not ....

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....nsignor could not be produced, that is no reason to hold that the goods were transported without valid documents and imposing penalty, there is no evasion of tax. In fact, the authorities being convinced about the genuineness of the documents have allowed substantial portion of the goods to be transported outside Karnataka to Tamil Nadu. Under these circumstances, the Tribunal erred in passing the....