2016 (12) TMI 1300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unsel for the revisionist. This revision has been filed challenging the order dated 29.11.2016 in Second Appeal No. 624 of 2016 under Section 48(7) of the U.P. VAT Act, 2008 passed by Member, Commercial Tax Tribunal, Gorakhpur Bench, Gorakhpur. On 22.07.2016, two trucks bearing registration numbers UK 06 CA 8544 and UK 06 CA 7293 carrying 'Sariya' along with tax invoice nos. 732, 733....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ill which is accompanying the goods was handed over to him. He was not having any weighment slip. No Form-21, as prescribed by Rule 40 of the U.P. VAT Rules under Section 21 of the U.P. VAT Act were accompanying the goods. On these facts, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad Unit-3, Gorakhpur issued a show cause notice dated 22.07.2016 to the respondent requiring ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned order has been passed by the Tribunal merely on the ground that the respondent was not afforded opportunity to cross examine the driver, whereas, the drivers were own men of the respondent-assessee. The Tribunal has completely overlooked and did not address at all on the findings recorded by the Mobile Squad Authority and the Joint Commissioner that the goods were not accompanying Form-21 whic....