Court Sets Aside Tax Liability Due to Lack of Checks and Evidence in Goods Transport Case Involving 2012 Notification.

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....The applicability of the Notification dated 13.09.2012 in the present case, where the goods were seized in 2008-2009, was examined. As per the Notification, the transporter must carry duly signed copies of documents like lorry challan, goods receipt, invoice, etc. during movement. However, the revisionist, registered with the Ministry of Railways, was bound to keep details of consignors and consignees as per a 2006 letter. When the show-cause notice was issued before the assessment order dated 01.09.2009, the 2012 Notification did not exist. Hence, the case must be examined under the provisions applicable on 01.09.2009. Section 49(3), regarding the definition of "dealer" and non-production of title documents, was deleted by the 2012 Notific.........