TaxTMI 
TaxTMI 
2024 (10) TMI 1050
X X X X Extracts X X X X
X X X X Extracts X X X X
....er in gold and diamond jewellery in Mumbai and registered as such under the Maharashtra Value Added Tax Act and the Central Sales Tax Act. As part of promotion of its business and for the purposes of inspection and approval by customers in Thrissur, the Managing partner of the petitioner had along with his Manager carried a consignment of gold and diamond jewellery by air from Mumbai to Cochin on 13.08.2016. On arrival at Cochin airport, the consignment was detained by the Authorities of the Commercial Tax Department, who found that the petitioner was not carrying the requisite declarations in Form 8FA as mandated by Rule 66(6) of the Kerala Value Added Tax Rules, 2005. The petitioner was therefore served with a notice under Section 47 (6) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he certificate and seal of the Commercial Tax Check Post at Walayar as also the Commercial Tax Officer at Coimbatore. Presumably, in the light of the said documents, and the explanation offered by the petitioner, the proceedings under Section 47 of the Act were concluded in favour of the petitioner with the First Appellate Authority allowing his Appeal against the order of the Intelligence Officer that had imposed a penalty on him. 4. As regards the proceedings under Section 67 of the Act, we find that the Intelligence Officer before whom the petitioner states that he had produced a copy of the document cited as Annexure IV, overlooked the same and confirmed a penalty equal to twice the tax allegedly sought to be evaded by the petitioner. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... from Mumbai to Cochin by a valid Form 8FA declaration as mandated under the Kerala Value Added Tax Rules, the Commercial Tax Authorities in the State were perhaps justified in assuming that but for the detection, the petitioner might have well evaded his tax liability by clandestinely selling the consignment of jewellery within the State of Kerala. The imposition of a penalty on him in that event would have been acceptable. In the instant case however, we find that it is admitted by the Commercial Tax Officer at the Check Post in Walayar that the very goods that were brought by the petitioner from Mumbai to Cochin were taken back in their entirety to Mumbai via Coimbatore. The document produced by the petitioner as Annexure IV along with t....