TaxTMI 
TaxTMI 
2017 (8) TMI 677
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....ction 48 of the Value Added Tax Act, 2008.(herein after reffered to as 'Act') The goods seized were being transported from outside the State of Uttar Pradesh and was going out side the State. The Transit Declaration Form (TDF) admittedly, was not accompany the goods, therefore, a presumption was drawn that the goods are meant for sale within the State, consequently, the goods were detained on 6 June 2017. The show cause notice was not replied by the assessee, consequently, the Assistant Commissioner, Commercial Tax Flying Escort Unit - I, Shamali, by order dated 12 June 2017 seized the goods. The security @ Rs. 10,50,000/- being 40% of the value of goods assessed at Rs. 27,00,000/- was demanded. Aggrieved, assessee preferred a....
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..... International Gularbhoj vs. The Commissioner, Commercial Tax Lucknow, 2013 UPTC 1144, to contend that the provision mandatorily requires that transit pass (TDF) must be available with the consignment or must be available for downloading from the official website immediately before the goods actually enter into the State of Uttar Pradesh. In the given facts of the referred case, TDF form was generated and produced clearly two days after the entry of the goods in the State, the Court was of the opinion that generation of such TDF will not in any way dilute the mandatory requirements of the Act, therefore, upheld the order of seizure of the goods and the demand of security for release of the same. The Court, therefore, held that entry of goo....
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.... on a vehicle, the driver or person in charge of the vehicle shall carry such documents and follow such procedure as may be determined by general or special order issued by the Commissioner. This rule has been made by the State Government. The said rule envisages power of Commissioner to prescribe such documents and procedure as may be determined by the Commissioner. The word 'document' is a comprehensive word as defined in section 2(j) of the Act to include also an electronic document including data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche. 36. Rule-4 enumerates the authorities and superintendence and control on them. Its sub rule (6)....
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....ts as may be prescribed failing which it shall be presumed that the goods, thereby, are meant for sale within the State by the owner or the person in charge of the vehicle. Rule 58 read with Section 52 lays down that the goods passing through the State are supposed to be accompanied by the documents as may be determined by the general order or special order issued by the Commissioner from time to time failing which a presumption shall be drawn that the goods are meant for sale within the State. Pursuant to Section 52 read with Rule 55(5) of the Rules, Commissioner prescribed TDF to be downloaded from the website vide circular dated 3 September 2013 for the purpose of carrying goods through the State of Uttar Pradesh. It provides that at ....
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....tly and produce it before the authority on demand. Generally, the driver or the cleaner of the vehicle are not possessed of internet facility. There is no guarantee that at every place of entry in U.P. from outside there is sufficient provision where a person can go and download the Transit Declaration Form. Even if Cyber Cafe is available one is never sure of its proper functioning enabling downloading of Transit Declaration Form round the clock. 25. In such circumstances, the provision for downloading a Transit Declaration From and to produce it on demand as stipulated by the circular of the Commissioner dated 30.7.09 and 3.9.13 is totally impractical." Finally in paragraph 27 and 28 the Court held as follows: 27. "The answer to ....
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.... the same." Prakash Transport (supra) would hold that downloading TDF as mandated by the circular is impracticable, therefore, in absence of TDF the goods cannot be seized. The learned Judge was of the opinion that the Act itself does not provide for seizure of goods for not carrying TDF. Contrary to the aforesaid view in S.B. International (supra) would hold that under the Act it is mandatorilly required that TDF must accompany the consignment on entry into the State. Subsequent downloading of the TDF upon seizure would not dilute the presumption mandatorily required to be drawn under Section 52 of the Act. In view of the conflicting decisions rendered in S.B. International (supra) and Prakash Transport (supra) with regard to the ....