2020 (3) TMI 820

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.... Kumar Gupta,J. The instant revision by the Revenue is against the order of the Commercial Tax Tribunal, Bench I, Agra, whereby the second appeal filed by the Assessee under Section 54 (1) (14) of the U.P. Value Added Tax Act, 2008 has been allowed and the order of the Assessing Authority imposing penalty to the tune of Rs. 1,00,500/-, affirmed by the First Appellate Authority, has been set asi....

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....n second appeal before the Tribunal. The Tribunal held that the assessee by filing photo copies of his account books has proved that transaction was properly entered in his account books. It is also an undisputed fact that the goods were found with all the requisite documents i.e. invoice, bilty and form 38. The Tribunal has also held that the invoice and bilty were found to be duly filled in prop....

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....tely vanish. 12. It is not the case of the revenue that the goods were not accompanied by proper documents or the transport memo in Form 21 was not duly filled up in ink. In the event the authorities were of the opinion that the entries in Form 21 would vanish, the proper course open for them was to get the Form 21 photocopied and counter signed by the driver or the person inchar....

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....eld that the Tribunal committed an error in affirming the order of seizer. The goods were not liable to be seized for the reason that the entries in the prescribed Form accompanying the goods were in such ink as would not last long." Learned counsel for the Revenue submitted that since Form 38 was filed with magic ink and, therefore, there was intention to evade tax. Concededly, at the time ....