Case Law Details
Case Name : M/S Seema Enterprises Vs The Commissioner, Commercial Tax,U.P.,Lucknow (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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CA Sandeep Kanoi
In the present case, admittedly, the driver of the vehicle possessed the documents relating to the goods and the Transit Declaration Form and the same were produced before the Commercial Tax Officer at the time of checking. Neither such Transit Declaration Form was found non-genuine or improper nor any details relating to the goods furnished in the Transit Declaration Form were found incorrect. No such finding has been recorded by any authority in this regard. There is absolutely no material on record to presume that the goods may be unloaded inside the State of U.P. and may n...
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Author Bio
Really a very good article, the included judgements are very helpful to the assesses to fight for natural justice.
(ashish Kamthania)
advocate – taxation
9258010105
email : kamthaniya @ gmail . com
Really a good article, bring out various judgements and the ratio of the judgements, which should help the assessees who are saddled with illegal penalties by the departmental authorities in the State of Uttar Pradesh, on flimsy grounds.
(K. V. Hari Babu)
09322904665