2020 (4) TMI 74

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..... The learned counsel for the revision petitioner submits that the only reason for imposing penalty by the Enquiring Authority is for not providing Form 8FA during transit. The Enquiring Authority having conducted an enquiry in terms of Section 47(6) of the KVAT Act had imposed penalty double the amount of tax, on the allegation that there is an attempt to evade tax. However, the 1st Appellate Authority found that there is no malafides on the part of the petitioner and consequently, there is no attempt to evade tax. Accordingly the order passed by the Assessing Authority was therefore set aside, which was interfered by the Tribunal without any valid reason. The main contention urged by the learned counsel for the revision petitioner is that....

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.... the same during transit itself amounts to an attempt to evade tax. 4. The learned counsel for the petitioner placed reliance on the judgment of this Court in M/s. Hal International v. The State of Kerala (2019 (7) TMI 1137) (Kerala High Court), wherein this Court while remitting back the case to the enquiring authority observed that, the enquiry contemplated under Section 47(6) is to ensure whether there is a purposeful intention to evade payment of tax and even in a case where declaration in Form 8FA is not available, it has to be found out whether there was an attempt to evade payment of tax. But it is relevant to note that even in the very same judgment, this Court observed that whether entries have made in the books of account kept ....