2017 (3) TMI 340

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....posite Party : C.S.C. ORDER Goods during the course of transportation were seized, and its release made conditional upon deposit of amount, since at the time vehicle was intercepted by the mobile squad, the details of purchaser and seller, who were situated in other States, were not found to be registered and their TIN number was found wrong at the website concerned. The assessee has filed a....

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....he State and is not sold within the State and that there is no evasion of trade tax. Learned counsel further submits that the goods had virtually reached the exit point and in such circumstances, the orders are illegal. Learned Standing Counsel, on the other hand, has invited attention of the Court to the order of the tribunal, which clearly records that the entire transaction was sham. Learned....

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....cords, and the details furnished relates to some other person, this Court would not be justified in holding that proceedings for penalty cannot be initiated at all. The interest of the assessee can always be protected, but the interest of revenue has also to be safeguarded. Although the observations in M/s Om Enterprises (supra) apparently supports the contention advanced on behalf of the revis....