GANPATI FOODS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The assessee has preferred this appeal under section 68(2) of the Punjab Value Added Tax Act, 2005 (in short, "the Punjab VAT Act") against the order of the Punjab Value Added Tax Tribunal (in short, "the Tribunal") dated April 16, 2009, annexure A18, in Appeal (VAT) No. 197 of 2008-09, claiming following substantial questions of law:

(2.) The learned counsel for the appellant referred to various documents appended along with the appeal as annexures A1 to A11 to urge that there was no attempt to evade tax whereas in fact it was an error or mistake committed by the driver of the vehicle not to have checked whether declaration was entered at the ICC centre. It was submitted that the tax which was due, was deposited in the State of Haryana and, thus, there was no attempt on the part of the appellant to evade tax. It was argued that apart from the invoices there was a challan accompanying the goods in transit issued in the prescribed form under the Haryana VAT Act and the driver was carrying the insurance papers also. In the GR as well, the factum of insurance and value of the goods was mentioned and there was a stamp of entering in the ICC at Shambhu. Learned counsel contended that the Tribunal had not examined the genuineness or otherwise of the aforesaid documents and in such a situation, therefore, injustice has occurred. Support was drawn from the judgment of the apex court in Commissioner of Sales Tax, U.P. v. Bakhtawar Lal Kailash Chand Arhti, 1992 87 STC 196 and judgment of this court in Amrit Banaspati Company Ltd. v. State of Punjab, 2001 122 STC 323 with the prayer that the matter for cancellation of penalty may be remanded to the Tribunal to decide it afresh after considering the entire material on record.

(3.) The learned counsel for the Revenue supported the impugned order passed by the Tribunal.