2017 (1) TMI 272

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....Check-post at Delhi Road, which was being transported from Mujaffar Nagar (U.P.) to Udaipur (Raj.). The driver/incharge produced following documents :- 1. Bill No.433 dt 26.4.1998 of M/s Shivshakti Goods Transport Agency, Akhatoli (U.P.) 2. Bill No.1224 dt 27.4.1998 of M/s Veer & Co., 412, Krishnapuri, Mujaffar Nagar (U.P.), for Rs. 1,31,418.75 3. Bill No.1225 dt 27.4.1998 of M/s Veer & Co., Mujaffar Nagar (U.P.) for Rs. 39,076.25 On further enquiry the driver/incharge stated that he does not have declaration form ST-18A. On 29.4.1998, on the next day, one Sandip Jain appeared along with declaration form ST-18A no.390640 with original as well as second copy mentioning, inter alia, that because of mistake of the....

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....ete and only few columns were filled in and carrying a declaration form incomplete in respect to material particulars, is no declaration form and is non est. Learned counsel contended that both the appellate authorities have gone wrong in holding that the Revenue had to prove whether the goods were being carried with the intention of evasion of tax or not particularly when the facts were clear that they were carrying with the intention of evasion of tax. Learned counsel also relied on the judgment of Apex court in the case of Guljag Industries v. CTO (2007) 7 SCC 269. 6. Per contra, learned counsel for the respondent contended that the declaration form was filed immediately on the next day as it was left by the driver/incharge in haste a....

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....to all similar type of objections which were raised even before the Apex court, have been discarded by elaborate reasoning, and thereafter the Larger Bench decision of this court in the case of ACTO v. Indian Oil Corporation Ltd. (2015) 82 VST 200 (Raj.), has also taken into consideration the reasoning given in the case of Guljag Industries (supra), and both the judgments have mentioned that mens rea is not essential and if a declaration form is carried incomplete in respect of material particulars, it can be presumed that it was with the intention of evasion of tax. 8. I have considered the arguments advanced by the learned counsel for the parties and have gone through the material on record. 9. Facts have already been narrated herei....