2019 (6) TMI 676

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....sioner (Appeals)-III, Ernakulam, through which an order imposing penalty under Section 47(6) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act') issued by the Intelligence Officer, Squad No.II, Commercial Taxes, Ernakulam, was confirmed. 2. A vehicle bearing Registration No.KL-07/BD-4911 was intercepted by the Intelligence Inspector at a place called 'Kalayapuram' in between Thiruvananthapuram and Kottayam on M.C Road, at 12:15 hours on 24.09.2009. The vehicle was carrying spare parts and lube oil. The only document which accompanied the transport available with the driver in charge of the vehicle was a "Part Requisition Form", bearing No.000275/17.09.2009. On verification it was found that ....

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....gnment transported contained goods invoiced to another dealer in Kanyakumari District in Tamil Nadu, as per another Bill drawn on the same day and the vehicle had crossed the Amaravila Check Post on 20.02.2009 for delivery of those goods and the the vehicle had returned with the consignment destined to Konni. 3. The Intelligence Officer found that the purchase requisition, as well as the bill which was produced subsequently, are dated 17.09.2009, whereas the interception was on 25.09.2009 which is after the lapse of seven days. It was found that the document which was available along with the consignment was not a document as required under Section 46(3) of the Act, and that no other document was produced before initiating the proceedings....

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....evision petitioner had entered the transaction in their books of accounts on a later stage, the chance for the attempt committed cannot be ruled out. Having found that there is no illegality or irregularity occurred in the imposition of penalty, the orders were confirmed by the tribunal. 5. Smt.S.K.Devi, learned counsel for the revision petitioner, raised vehement contentions pointing out that, the records available at Amaravila Check Post would reveal a clear picture with respect to the transport. But we notice that the revision petitioner had not taken any such attempt, either for producing or calling for such records, before any of the authorities below. The learned Government Pleader had pointed out that, if the goods had actually cro....