THE COMMISSIONER Vs. S/S ABHISHEK JOSHI

JUDGEMENT

(1.) Affidavit of service filed today is taken on record.

(2.) Tribunal on the basis of materials relied upon by the assessee has accepted the contention of the assessee that it was transporting goods from one place in the State of Madhya Pradesh to another place via Uttar Pradesh. The fact that all the documents at the relevant point of time were not in possession of the driver was found to be unintentional. It has been recorded that in response to the show cause notice, assessee has produced all relevant materials including TDF form, and explanation has been accepted. A finding has been returned that there was no intention to evade payment of tax.

(3.) Learned Standing Counsel submits that since goods at the time of transportation were not possessing requisite forms, as such, authorities were justified in seizing the goods as penalty proceedings were liable to be drawn.