Case Law Details
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 regarding the transaction of gold bar was available.
During the Course of arguments, the Ld. ETO had, on the basis of the record, disclosed that the appellant did not carry a print copy of the invoice, however, on his mobile phone he had shown the copy of invoice and a photograph of the same had been taken on the mobile of the detaining officer. I have seen the photograph of the computer screen which was shown to the Detaining Officer. The said photo has been retained on the record. The excuse of the appellant that the print out was not available on account of some defect in the printer, but the photograph of the original invoice was carried in the computer is apparently true The factum issuance of the invoice by the dealer has been established by producing, the seller before the inquiry authority. The record of the sale transactions by the seller has been produced on the record in the shape of books maintained in the ordinary course of the business.
Only irregularity which has been found to have been committed by the appellant is that he was not carrying the print out of the invoice though the same was being carried in the shape of software, in the computer. In view of the advancement of the technology, the documents can be carried in the shape of software in the electronic instrument, like computer and mobile phone. From the totality of the circumstances, it is not made out as to how the present case is said to be the case of evasion of tax by violating provision of Section 51(2) of the PVAT Act. The impugned order dated 06.04.2018 is thus illegal and not sustainable and deserves to be set aside, so far as the penalty u/s 51(7) is concerned. For the irregularity committed by the appellant, penalty u/s 60 can be imposed. Ordered accordingly. A penalty of Rs.10,000/- would serve the end of justice for irregularity committed by the appellant while carrying the gold bar.’
Full Text of the Order of VAT Appellate Tribunal, Punjab
Please become a Premium member. If you are already a Premium member, login here to access the full content.
