TaxTMI 
TaxTMI 
2018 (7) TMI 1764
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....alue Added Tax Act 2005 as also for quashing of the order dated 05.06.2017 contained in Annexure 11 to the writ application passed by respondent no. 2 in appeal case No. BH/CCP/STA/05/17-18. After passing the aforesaid order the petitioner had also prayed for a direction to the respondent no. 4 to refund a sum of Rs. 9,33,470/- paid on account of penalty under protest. Learned Counsel for the petitioner submits that the petitioner is a partnership firm which is an authorized dealer of Atul Auto Ltd., Rajkot. The partnership firm is also registered as dealer at Muzaffarpur. For the purpose of transportation of Auto three wheelers, diesel generator set and lubricants generated e-suvidha declaration in from D-IX. from Rajkot to Muzaffarpur.....
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....tion for cancellation of e-suvidha declaration. The reply of the petitioner was that the goods being transported were Auto three wheelers fitted with BS III Engines and because sale thereof were prohibited by the judgment of Hon'ble Supreme Court and the goods which were being transported stood reduced to scrap and were not marketable, those were to be returned to be consigner. The petitioner in support of this contention filed the certificate issued by the consigner certifying that the consignee billed vide invoice no. 1000006789 dated 27.03.2017 were of Bharat Stage III (BS III), copy of the certificate dated 05.04.2017 has been annexed as Annexure-6 to the writ application. The response submitted by the petitioner was not accept....
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....t was found that the goods being transported were reduced to a scrap and were not marketable, therefore, the said e-suvidha declaration was cancelled on the ground of prohibition of sell imposed by the judgment of the Hon'ble Apex Court. The information regarding cancellation were adequately disclosed in the website of the Commercial Taxes Department and therefore, it cannot be said that the goods were being transported with an intention to evade payment of Tax inasmuch as those goods were reduced to scrape and were not marketable in view of the judgment of the Hon'ble Apex Court. The appeal preferred by the petitioner was, however, dismissed by the order dated 05.06.2017 as contained in Annexure-11. Mr. Kejriwal learned advocate for the....
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....ied in Schedule-1 and subject to such condition as may be prescribed shall at the Check post barrier, referred to sub section (1) and before crossing said check post barrier, file before such authorized Officer by the State Government in this behalf, a correct and complete declaration in such form and manner as may be prescribed. According to them, it was found by the inspecting authorities that the declaration (Suvidha) which was produced by the driver had already been cancelled by the consigner on 30.03.2017 but no other suvidha was generated at place of cancelled suvidha. The truck in question reached at the check post after four days on 04.04.2017 and because the goods were being transported without correct and complete declaration, ....
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....se of M.C. Mehta (supra) and informed that with effect from 01.04.2017, the petitioner would not be able to sell the vehicles of Bharat Stage III. Finding this position, the petitioner cancelled the e-suvidha form giving the reasons therefor but then this fact was not communicated to the driver who reached the check post on 04.04.2017 and was intercepted by the taxing authorities. There is no answer to the contention of the petitioner that with effect from 01.04.2017, the vehicle loaded on the truck in question were reduced to scraps and were not marketable, if this is the position and not denied by the respondents, this court would be constraint to hold and declare that cancellation of the e-suvidha declaration by the petitioner was onl....