TaxTMI 
TaxTMI 
TaxTMI 
2020 (3) TMI 820
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....y 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 aside. The brief facts leading to the inst....
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....ribunal 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 proper ink and not with magic ink, as is alleg....
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....venue 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 incharge of the vehicle to avoid misuse or reuse of the said Form.....
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....r. 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 of interception of goods, other documents, namely invoices and bilty were ....