PVAT: HC deletes penalty imposed for carrying Invoice in Mobile instead of Hard Copy

Rakesh Jewellers Vs State of Punjab (VAT Appellate Tribunal, Punjab) Brief facts relevant for the decision of the present appeal are that the appellant had purchased 1KG gold bar from M/s Robiun Jewellers Pvt. Ltd., Sarafan Bazar, Hoshiarpur vide invoice dated 23.03.2017 and was transporting the same in the car. The said gold bar was being carried and transported by the Son of the partner of the appellant Mr. Naresh Malhotra in a car. The car was intercepted by the Detaining Officer u/s 51 of the PVAT Act, 2005. The case of the revenue is that Sh. Nitin Malhotra disclosed that no invoice regar...