Back
RITU BAHRI, MANISHA BATRA
Indore Nitriders – Appellant
Versus
State of Punjab – Respondent
JUDGMENT
Manisha Batra, J.
The instant appeal has been filed under Section 68 of the Punjab VAT Act, 2005 (for short "PVAT Act") against the orders dated 06.12.2016 and 03.12.2019 respectively passed by the Punjab VAT Tribunal (for short "Tribunal").
2. Brief facts of the case relevant for the purpose of disposal of this appeal are that the appellant is a dealer duly registered under the Madhya Pradesh VAT Act at Indore. It is a manufacturer of suspension tubes/units and its related components. It has been regularly supplying machinery and machinery parts to Indian Railways. Tenders are being floated in the normal course of its business by Diesel Loco Modernisation Works (for short "DMW"), Patiala Railway Department for purchase of suspension bearing tubes and accessories and other components. The appellant participates in the tenders floated by DMW and supplies machinery etc. against confirmed purchase orders. It is submitted that after duly participating in the tender, the appellant received a purchase order dated 13.09.2012 from DMW for supply of 460 sets of suspension bearing tubes and accessories of 10 components for TM 4907. Since the manufacturing of this huge quantity of su
The court established that valid documentation and absence of intent to evade tax are crucial for imposing penalties under tax law.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
Minor discrepancies in transport documentation do not warrant penalties under Section 129 of the Central Goods and Services Tax Act, with general penalties appropriately applied instead under Section....
Minor deviations in transport routes without intent to evade tax do not warrant harsh penalties; authorities should impose general penalties for trivial lapses in compliance with the Goods and Servic....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
