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RITU BAHRI, MANISHA BATRA
Raj Tube Co. – Appellant
Versus
State of Punjab – Respondent
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) and the same were loaded in vehicle No. PB- 23F-1285. When the goods were on the way from Mandi Gobindgarh to Ahmed Nagar, the ETO, Mobile Wing, Patiala, detained the same under Section 51 (6) (a) of the Punjab VAT Act, 2005 on the ground that the driver of the vehicle had stated that he had loaded the entire goods from the busine
The absence of essential documents with intercepted goods raises a presumption of intention to evade tax, shifting the burden of proof to the assessee to rebut this presumption.
E-way bill is mandatory for transporting goods; failure to carry it raises a presumption of tax evasion, which must be rebutted by the transporter.
Penalties should be reserved for cases where there is a demonstrated actual intent to evade tax, and technical errors without potential financial implications should not be grounds for imposition of ....
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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