2024 (6) TMI 957

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....ppellate Tribunal, Uttarakhand, Dehradun, whereby his appeal against the order dated 10.03.2021, passed by the Joint Commissioner (Appeals), has been dismissed, and the penalty of Rs. 96,080/- has been upheld. 2. The brief facts of the case are that a Mobile Unit Rishikesh, has stopped the truck of the revisionist, which was loaded with scrap, and the Bill No. 5, dated 18.05.2016, Rs. 2,40,200/- was available. The inspection of the declared business was done by the Department Officials, and on the address given by the Driver of the truck, no business was found being done there. The explanation given by the trader was that due to the family discord, the person present there had stated knowingly that no business activity was being carried ....

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....nspected and search the premises of the revisionist, was done in accordance with law. 6. Learned counsel for the revisionist has argued that as per section 43 of the Value Added Tax Act, the inspection of the premises was done by the Officer below the rank of Joint Commissioner, and whatever search he conducted could not be made basis to impose the penalty. 7. The perusal of the order of the Joint Commissioner, Appeals, shows that when the search was conducted, a statement had been given by the vehicle driver Shri Maqbool, in front of the mobile team that the goods were being transported and were owned by M/s R.M.I Steel Limited Dhalwala, loaded from Balaliya, Rishikesh, Tin No. 05015779888. However, the firm owner said that the said ....

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....anything contained in this section, no business premises or residential accommodation shall be entered into, inspected or searched by such officer unless specially authorized by the Commissioner or such other officer not below the rank of a Joint Commissioner, as may be authorized in this behalf by the Commissioner. Explanation:- For the purpose of this sub section, a place where the person is engaged in business will also include any other place in which the person engaged in business or the said employee or other person attending or helping in business states that any of the books of accounts or other documents or any part of the cash, stock or other valuable article or things relating to the business are or is kept." 10. The ....