2023 (4) TMI 1067

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....Tribunal"). 2. The facts relevant for the disposal of this appeal are that the appellant is a dealer duly registered under the provisions of Delhi VAT Act as well as Central Sales Tax Act (for short "CST Act") having a particular TIN number and is engaged in the business of trading of food commodities on intra state basis only. The appellant stores food commodities traded by it in a cold storage named as M/s Dhingra Ice and Cold Storage Pvt. Ltd., Narela Road, Kundli situated in the State of Haryana. On 18.09.2012 it had sent 330 bags of kabuli chana from Delhi to the above named cold storage for the purpose of storage of the same. These goods were to be brought back to Delhi at the business place of the appellant and no tax was involved....

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.... been filed by the appellant posing the following substantial questions of law:- "(i) Whether on the facts and in the circumstances of the case, the order of the Ld. Tribunal is illegal inasmuch as the detaining officer has passed the order on the same very day on which the detention has been made. (ii) Whether on the facts and circumstances of the case, the order of the Ld. Detaining Officer is violative of the principles of natural justice as the same has been passed without even considering the reply filed by the appellant and no independent enquiry has been conducted to ascertain the genuineness of the transaction? (iii) Whether on the facts and in the circumstances of the case, the findings of the Ld. Tribuna....

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.... transported from Delhi to Haryana. The appellant was given due opportunity to explain his stand and had submitted reply before the respondent No. 2 which was considered but was not found to be genuine as no document in the form of Form DVAT-33 as authenticated by the consignor or any challan in the name of owner of the cold storage wherein goods were taken for storage purposes could be produced. The only photocopy of the Form DVAT was shown which too was not in proper form and clearly established that the same was a manipulated document. No goods receipt accompanying the transaction showing the destination of the good was shown so as to prove that the goods were to be carried for the purpose of storage. She argued that as the goods were be....