2026 (8) TMI 414

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....er for the benefit of facts, the Revision No.1 of 2018 is treated as the leading case. 4. The present revision has been filed against the order dated 04.09.2017 passed by the Commercial Tax Tribunal, Ghaziabad in Second Appeal No.444 of 2015 for Assessment Year 2013-14 arising under Section 54(1)(14) of the U.P. Value Added Tax Act. The said revision was admitted on the following question of law: : "1. Whether in view of several judicial pronouncement of this Hon'ble Court (supra), the Tribunal was legally justified to confirm the penalty levied under section 54 (1)(14) of the Act while the consignment in question was found accompanied with all required documents prescribed under the provision of the Act and there was no int....

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....as separately charged. The goods were dispatched as per GR No.3605 dated 17.11.2013, by Form-38 as well as Form 402 of Gujarat Value Added Tax Act. He further submits that the goods in question were detained on the pretext that Form-38 contained some overwriting. On the said pretext, the goods were seized and, thereafter, the present penalty proceedings were initiated. The matter ultimately travelled up to the Tribunal, and hence the present revisions. 6. Learned counsel for the revisionists further submits that the goods in question do not fall within the category of goods for which the revisionist is registered. The goods comprise machinery parts intended to be used in the revisionists' plant and machinery for repair and maintenanc....

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....ated the penalty proceedings and imposed the penalty. 8. After hearing the parties, the Court has perused the record. 9. It is not in dispute that the goods in question were accompanied with all the requisite documents, such as, tax invoice GR, Form-38 under U.P. Value Added Tax Act as well as Form-402 under Gujarat Value Added Tax Act. No discrepancy whatsoever has been pointed out by any of the authorities with regard to the description, quantity, or value of the goods as mentioned in the accompanying documents. The only discrepancy pointed out is that a white correction marker had been used in one of the columns of Form-38 relating to the amount mentioned in the tax invoice. It is also not in dispute that the goods in question were....