Case Law Details
Punjab Wool Syndicate Vs State of Punjab and another (Punjab and Haryana High Court)
Punjab & Haryana High Court held that penalty under section 51(7)(c) of the Punjab VAT Act, 2005 not imposable in absence of attempt to evade tax.
Facts-
The appellant-M/s. Punjab Wool Syndicate has come up in appeal against the order dated 05.03.2010 (Annexure A-10) passed by the Tribunal dismissing the Appeal (Vat) No. 565 of 2009 of the appellant and had upheld the penalty of Rs.69,952/- under Section 51(7)(c) of the Punjab VAT Act, 2005.
Notably, the goods were being transferred in Vehicle No. HR-38-9923 from Ludhiana to Delhi. The driver of the vehicle furnished the documents at the computer counter for the generation of the declaration in form VAT-XXXVI.
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