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RITU BAHRI, MANISHA BATRA
Raj Tube Co. – Appellant
Versus
State of Punjab – Respondent
| Table of Content |
|---|
| 1. appellant engaging in resale of iron and steel goods. (Para 1 , 2) |
| 2. arguments against penalty based on driver’s statement. (Para 3 , 4) |
| 3. court analysis on the validity of invoicing and penalty. (Para 5 , 6 , 7) |
| 4. no legal error found in tribunal’s order. (Para 8) |
| 5. appeal dismissed for lack of merit. (Para 9) |
JUDGMENT
Ritu Bahri, J. (Oral)
The instant appeal, under Section 68(2) of the PUNJAB VALUE ADDED TAX ACT , 2005, is against the order dated 30.08.2010 (Annexure A-8) passed by the Value Added Tax Tribunal, Punjab.
2. The appellant is a dealer duly registered under the provisions of the PUNJAB VALUE ADDED TAX ACT , 2005 and the Central Sales Tax Act, having its place of business at Vishavkarma Nagar, Mandi Gobindgarh. The appellant being engaged in the business of resale of iron and steel goods, had sold iron pipes to M/s Biksons Engineering Works of Ahmednagar (Maharashtra). The purchasing dealer was duly registered under the State and Central Sales Tax Law. The goods were covered by Invoice No.407 dated 26.02.2009 amounting to Rs.4,06,504/- + CST @ 4% (Rs.16,260/-) (Annexure A-1). Those goods were also covered by G.R. No.465 dated 26.02.2009 (Annexure A-2) a
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The court established that valid digital documentation suffices for compliance under the GST Act, and failure to verify such documents by authorities cannot justify a penalty.
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