TaxTMI 
TaxTMI 
TaxTMI 
2014 (3) TMI 1241
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.... Commercial Tax Tribunal, Lucknow in Second Appeal No. 75 of 2014 (M/s. Ghata Mehandipur Balaji Grinding Works Pvt. Limited Vs. Commissioner, Commercial Taxes, Lucknow) arising out of proceeding under Section 48 (7) of the U.P. V.A.T. Act, 2008. 3. The facts in brief are that on 30.12.2013 vehicle No. U.P.-78-A.T.- 5266 (carrying Katha powder, cut supari, white powder and old pan Masala) was checked by Assistant Commissioner, Commercial Tax, Mobile Squad, Ist unit, Lucknow outside Nadarganj Industrial Area, Lucknow situate Sarva Sri K. Flavours Pvt. Limited (Pan Masala Factory). The vehicle was stopped at the main gate while entering into the factory of above Sarva Sri K. Flavours Pvt. Ltd. On demanding the papers of the goods by....
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.... firm. At the time of checking of the goods the vehicle driver told the fact of giving the papers of the goods to the buyer firm which has been written by twisting the same. Knowing this fact the appealing firm received the bill from buyer firm and after coming to commercial tax office it was known that show cause notice in that respect has been issued and it has been directed to produce papers along with explanation. It has been mentioned in another paragraph of the said explanation produced before the mobile squad officer that the quantity of the goods loaded in the vehicle correlates with the quantity of goods mentioned in the bill and according to the facts mentioned in the earlier point of the explanation the goods' papers could no....
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....h December, 2013 and the show cause notice was issued on 31st December, 2013. The defects which were brought to the fore have been removed before the seizure order was passed on 15th January, 2014 by the Assistant Commissioner, Commercial Tax, Lucknow. The reply was filed by the 3rd January, 2014. One fails to understand as to why the revisionist took three days' time to produce the papers before the authority. According to their own version, the vehicle was standing at the gate of the factory while the documents had been handed over to the persons inside the gate. If the papers were available with the buyer it could have been fetched by the driver and shown to the authorities. It becomes clear that the papers were not available and the....
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....s to the effect that if there is some technical error then some time should be given for producing the papers under principles of natural justice. In the present case, there is no technical error. It is an open and shut case where the documents were not available and it took three days to fetch the same at Lucknow from Kanpur which is a totally unreasonable period. Hence, benefit of this judgment can not be given to the revisionists. The case of M/s. Narendra Singh vs. C.C.T. 2013 NTN (vol. 52 page 75 is related to the Trade Tax Act of Uttarakhand and can not be applicable in U.P. in the present facts and circumstances of the case. Similarly, M/s. Hariom Freight Carriers (P) Ltd. 2006 STC H.C. 401 relates to Trade Tax Act of West Bengal and....