2022 (4) TMI 1694

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.... Opposite Party : C. S. C. Heard Shri Vishwjeet, learned counsel for the revisionist and Shri A.C. Tripathi, learned Standing Counsel for the opposite party. The present revision has been filed against the judgement & order dated 16.04.2013 passed by the Commercial Tax Tribunal, Muzaffarnagar in Second Appeal No. 174 of 2011 for the assessment year 2009-10 arising out of the penalty proceedi....

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....of the Act merely on the basis of inadvertent mistake on the part of selling dealer in filling column No. 6 of form 38 without establishing that the applicant had any intention to evade tax? iii. Whether on the facts and circumstances of the present case the Member Tribunal was legally justified to confirm the penalty imposed under section 54(1)(14) of the Act against the judicial pronoun....

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....lumn no. 5, the entries were not made in words. On that basis, the goods were detained and seizure order was passed and therefore, penalty of Rs. 88,210/- was imposed, which was assailed before the first appellate authority. The first appellate authority, after due consideration, deleted the penalty vide order dated 18.01.2011 holding that all the documents were accompanied with the goods and ther....

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....State of U.P., i.e., Ahmedabad (Gujarat), which were accompanied with all relevant documents as provided under the VAT Act and no discrepancy, whatsoever, was pointed out, except in column nos. 5 & 6 of Form - 38. The first appellate authority, after due consideration and material on record, has recorded a finding of fact that there was no discrepancy with regard to the goods, the same were duly e....