JUDGMENT

C. N. Ramachandran Nair, J.

The order under challenge is issued by the Sales Tax Appellate Tribunal confirming levy of penalty under Section 29A(4) of the KGST Act , for attempted evasion of tax in respect of a consignment of goods purchased by petitioner from outside State and brought to Kerala without being accompanied by proper documents. We have heard learned counsel appearing for petitioner and the learned Special Government Pleader appearing for the respondent, and have gone through the orders of the tribunal and the other authorities below.

2. The contention of petitioner is that goods were accompanied by Form 27B prescribed under the KGST Rules and so much so, there is no attempted evasion of tax. Petitioner stated that since the goods were transported through public S.T.REV.304/032 carriers, petitioner cannot be held responsible for failure of the driver of the vehicle to get checkpost seal endorsed on transport documents, namely Form 27B. Learned Government Pleader contended that Form 27B is only a supporting document and main document required for transport is either sale bill or delivery note or Certificate as required under Section 29(2)(a) of the KGST Act . The