TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 1349
X X X X Extracts X X X X
X X X X Extracts X X X X
....forma respondent, is dismissed. VATAP No. 326-2018 1. The present appeal is preferred under Section 68 of Punjab Value Added Tax Act, 2005 (for short 'Act 2005'), against order dated 22.05.2017 passed by the Punjab Value Added Tax Tribunal in Appeal No. 625 of 2013. BRIEF FACTS OF THE CASE 2. On 18.9.2005 at about 10.00 A.M., the driver while loading Anteena Systems (Electronic goods) in vehicle No.PB-08P-2595 reached the Information Collection Centre (ICC) Shamboo Import, District Patiala and produced the following documents before the Excise and Taxation Officer on duty:- (i) Retail invoice No. 1033 dated the 17.9.2005 issued by M/s Essel Agro (P) Ltd. Lawrence Road, New Delhi for the supply of 1000 pieces of Anteena Systems, in favour of the above dealer for Rs. 24,90,000/- and (ii) GR No. 822-002742 dated the 17.9.2005 issued by M/s GIR Movers (P) Ltd. New Delhi for transportation of the above goods from Delhi to Jalandhar. 3. The goods were to be unloaded at the godown of the appellant located at Village Hazara situated at Hoshiarpur Road, Jalandhar. On examination of the invoice, it was found mentioned that the goods were sent against "F" Form to be supplied agai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e meant for DTH connections. The cost of each disc was Rs. 2490 and the same was to be provided to customers on right to use basis after being installed at the premises of the customers against monthly rent of Rs. 500/- for a period of 5 years from date of installation. He further submitted that he was maintaining the account books and depositing the VAT in the govt. Treasury. Further the other Rs. 400/- were charged as security for the viewing card. However, VAT was charged on rental amount of Rs. 500/- only. 5. After thorough examination of the case, the Assessing Authority, vide his order dated 23.9.2005, concluded that goods worth Rs. 24,90,000/- were actually to be sold and the tax due to State of Punjab would be evaded. And the documents covering the goods were found to be not genuine and proper. Accordingly, the Assessing Authority imposed a penalty of Rs. 7,47,000/- under Section 51 (7) (b) of the Act, 2005, vide order dated 23.09.2005. 6. The appellant preferred an appeal against order dated 23.09.2005 before Deputy Excise and Taxation Commissioner (Appeals)-cum-Joint Director (Investigation) Patiala Division, Patiala, who vide order dated 05.07.2013 dismissed the appeal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aded vehicle when the vehicle Driver had complied with the provisions of the VAT Act, sec 51 (2), & (4)) and voluntarily submitted valid document i.e. invoice no-1033 dated 17.09.2005 and Form 'F'? ii. Whether ETO was competent to detain the goods & refer the case to AETC without recording the reasons in writing as required vide Punjab VAT Act Section 51(6) (a). iii. Whether in the facts & circumstance of the case, tax/penalty can be levied without there being any documentary evidence against Appellant? iv. Competence of the AETC to impose penalty on the Appellant Consignee, Who had not prepared the documents that allegedly were not genuine and proper, who was not the owner of the detained goods and to whom no benefit was to accrue even if there was any alleged evasion of tax. v. Competence of AETC to hold juridical proceeding against the Consignee the Appellant rather than the Consignor M/s Essel Agro Pvt. Ltd.? vi. Whether in the facts and circumstance of the case, the issue follows the parameters of provision of Revision under Section 34 of Act when it could at best be tried under section 17 related to Reassessment as the issues were not even part of the a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of dispatch of such goods, and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale]. (2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration fur....