2018 (6) TMI 1618

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....ADV. MOHAMMED RAFEEQ, SR.GOVERNMENT PLEADER For The RESPONDENT (S) : ADV. SMT. K. LATHA ORDER Vinod Chandran, J. The questions of law arising in the above revision are re-framed as follows:- (i) Whether the Kerala Value Added Tax Appellate Tribunal was right in deleting the penalty imposed on the assessee for transportation of goods without declaration in an enroute check post....

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....ing twice the amount of tax evaded. The first appellate authority confirmed the same. 3. The Tribunal, according to us, went on a tangent to delete the penalty. The Tribunal noticed two decisions of this Court in Marine Chemicals v. State of Kerala (S.T.No.40/11) and Nirma Consumer Care Ltd. v. State of Kerala (O.T.Rev.No.13/11), Wherein on identical situation, omissions on the part of the truc....

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....ration is attributable to the ignorance of the driver. We cannot countenance such a stand taken by the Tribunal. We answer the questions of law against the assessee and in favour of the Revenue and set aside the order of the Tribunal confirming that of the first appellate authority. 4. In passing we have to notice that it may not be appropriate for the Tribunal to take such an approach, especia....