VAT Appeal No.36 of 2012

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH

VAT Appeal No.36 of 2012(O&M)

Date of decision: 26.09.2012

State of Punjab and another

-----Appellants

Vs.

M/s Desai Brothers Limited

----Respondent

CORAM:-

HON’BLE MR. JUSTICE AJAY KUMAR MITTAL

HON'BLE MR. JUSTICE GURMEET SINGH SANDHAWALIA

Present:-

Mr. Piyush Kant Jain, Addl.A.G.Punjab

for the appellants.

Ajay Kumar Mittal,J.

1.

The State is aggrieved by the order dated 29.9.2011

passed by the Value Added Tax Tribunal, Punjab (for brevity, “the

Tribunal”) whereby penalty of ` 4,65,092/- imposed upon the

respondent-dealer under Section 51(7) (b) of the Punjab Value Added

Tax Act, 2005 (in short, “the Act”) has been deleted. Following

substantial questions of law have been claimed:-

“i) Under the facts and circumstances of the case,

whether non furnishing of the set of documents viz.

Bill/invoice and GR at the ICC in respect of the

consignment of 370 bags of 'Bidis' was not indicative of

an attempt to evade tax by the respondents?

ii) Under the facts and circumstances of the case,

whether the plea of the respondents that invoice

No.1900505 wa