2022 (3) TMI 1652

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....ivastava, learned counsel for the applicant and Shri A.C. Tripathi, learned Standing Counsel for the opposite party. 2. The present revision has been filed against the judgement & order dated 23.09.2014 passed by the Commercial Tax Tribunal, Allahabad in Second Appeal No. 345 of 2012 for the assessment year 2010-11 arising out of the penalty proceedings under section 54(1)(14) of the UP Value A....

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....ah and all the documents, as prescribed under the Act, were there along with Form - 38, but only column no. 6 of Form - 38 was left blank, although all the details were mentioned in Form - 38. On the said basis, penalty proceedings were initiated against the applicant and penalty amounting to Rs. 60,000/- was imposed upon the applicant. Against the penalty order, the applicant preferred first appe....

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.... passed, which still holds good, the Tribunal was not justified in restoring the penalty order. He prays for allowing the revision. 6. Per contra, learned Standing Counsel supports the order passed by the Tribunal by submitting that column no. 6 of Form - 38 was deliberately left blank so that Form - 38 can be re-used. He further submits that the goods in question are trading commodity and if t....

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....of column no. 6 of Form - 38 was a clerical mistake, the Tribunal, without reversing the said finding and on irrelevant consideration, has come to the conclusion that there was intention to evade payment of tax. While coming to the said conclusion, the Tribunal has recorded the fact that the distance from Delhi to Allahabad is not much. Further, the dealer has failed to disclosed the details of to....