TaxTMI 
TaxTMI 
TaxTMI 
2024 (5) TMI 984
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....requires to be admitted. 2. The present revision petition is filed by the Assessee under Section 65 (1) of the Karnataka Value Added Tax Act, 2003 ['KVAT Act'] challenging the order dated 21.11.2023 passed in STA No. 241/2019 by the Karnataka Appellate Tribunal, Bengaluru ['KAT']. 3. The relevant facts necessary for consideration of the present petition are that the Assessee is an individual transport Contractor undertaking transport of goods to various parts of the country. When the Assessee's vehicle was transporting consignments on 2.6.2016, the same was intercepted at Shiradi Ghat by the Commercial Tax Officer, Enforcement 13, Mangalore ['CTO'], and since there were discrepancies in the documents tendered by the person incharge of the....
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.... CTO, Commissioner (Appeals) as well as before the KAT and hence, the appeal is required to be dismissed at the stage of admission itself. 7. The submissions made by both the learned counsel have been considered and the material on record has been perused. 8. It is relevant to note that in the transportation that was being carried on by the Assessee, the following discrepancies were noted: "1) As per the tax invoices issued, the transporting vehicle is subjected to move via Udupi, Kumuta, Dharwad, Nippani to exit Karnataka State (NH 63 & NH 4), to reach the destinations, whereas the Goods vehicle was moving towards Sakaleshapura. 2) None of the above GC Notes issued by the transporter contains vehicle number. 3) In the APMC permit....
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.... consignment notes, while transporting the goods from Puttur. It appears that both consignor and transporter have clearly avoided mentioning the vehicle number on the tax invoice and on the goods consignment note. All these acts are done with the intention of recycling the documents for number of unaccounted transactions thereby causing huge revenue loss to the government. The Transporter in order to evade the taxes in transporting 245 bags of Arecanut from Puttur to Hospet via Sakleshapura by carrying documents which do not related to the present transportation." (emphasis supplied) 10. Hence, the CTO by the said order dated 8.6.2016 confirmed the penalty of Rs. 2,78,688/-. 11. The Commissioner (Appeals) while considering the appea....
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....learly gives the name of the consigner and consignee, which is from Mangalore /Bantwal to Choghala, Diu and Delhi. Therefore, the said document is a valid for carrying the goods to the way Diu and Delhi. At the time of its interception at Shiradighat there was no valid document as required under law authorizing transporter to transport the goods to Shiradighat. Because it is not the ordinary route to reach the Diu and Delhi. The vehicle had travelled beyond the ordinary route without valid documents. Thus there was a intention to evade tax. In this matter the decisions quoted by the appellant have no application to the facts of this case. 11. Moreover the drivers of the goods vehicle Sri Krishna and Sri Adam have categorically stated tha....
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....icles. So also in the documents tendered at the time of interception of the goods vehicles that there is no indication of the goods being first taken to Puttur Transporter's office from the places of consignors before starting movement goods to final destinations. It is evident from the above, that there is no bearing between the goods loaded in Puttur office to the bills accompanied. On the other hand it is proved by itself that goods of Puttur is transported on the strength of documents of Mangalore and Mudipu (Bantwal) in contravention of the provisions of Section 53 (2) which warranted levy of penalty U/s. 53 (12) of the Act and hence the PA has rightly invoked the provisions of Section 53(12) by levying the Rs. 2,78,688/-. 25. F....
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.... and the place at which the vehicle of the Assessee was intercepted i.e., Shiradhi Ghat was not the ordinary route to reach the place of destination. Further, it was also noticed that in the documents issued the vehicle number was also not mentioned. Hence, noticing the various discrepancies the statutory authorities have categorically recorded a finding that there was an intention to evade tax by the Assessee. Further, in view of the discrepancies noticed, the Assessee was imposed with a penalty as noticed above. 14. Section 53 (2) of the KVAT Act requires the owner in-charge of the goods vehicle to carry with him: (a) vehicle trip sheet/a log book; (b) documents in respect of the goods carried in the vehicle; (c) report at the fir....