2024 (8) TMI 905

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.... For the Appellant : Mr. Rishabh Singla, Advocate,. For the Respondent : Mr. Bhuvnesh Satija, DAG, Punjab, and Ms. Vidhi Malhotra, Advocate. SANJEEV PRAKASH SHARMA, J (ORAL) 1. Present VAT appeal is preferred by the appellant, assailing the order dated 15.11.2010 (Annexure A-8) passed by the Chairman, Value Added Tax Tribunal, Punjab, (hereinafter referred to as 'The Tribunal'), whereb....

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....ab VAT Act on 09.03.2009. Appeals to the First Appellate Authority on 21.05.2010 and the Punjab VAT Tribunal on 15.11.2010 were dismissed. 4. Learned counsel for the appellant submits that the Tribunal has failed to take note of the fact that the appellant himself had surrendered at the barriers. And therefore, it cannot be a case of non-disclosure. The penalty therefore, has wrongly been impos....

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....volved. 7. In the present case, we find that the Tribunal has made the following observations:- "It comes out that LPG valves 1000 pieces with rate 1500 per piece of the value of Rs. 15,00,000/- were being sent to M/s Pahwa Auto Gas. It was not mentioned as to which station the goods were to go. GR was not with the driver. However, in the invoice, it was written that the goods were bei....

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....ct, driver Incharge of the vehicle has to carry invoice and goods receipt which was not there. No tax had been charged. In the facts & circumstances of the case, I do not find any merit in this appeal. The same is accordingly dismissed." 8. This Court while examining the similar case titled as "M/s Punjab Wools Syndicate vs. State of Punjab and another", passed in VATAP-57-2010 (O&M), ....