PVAT: No penalty merely for issue of invoice in two consecutive serial numbers

Nandrh Sports Industries Vs State of Punjab (VAT Tribunal, Punjab)

Punjab VAT Tribunal held that merely because the invoice is issued in two consecutive serial numbers, that cannot lead to presumption of tax evasion. Hence Penalty levied u/s 51(7) (b) of Punjab VAT Act 2005 is quashed.

FULL TEXT OF THE ORDER OF VAT TRIBUNAL, PUNJAB

This order will dispose of an appeal filed u/s 63 of the Punjab Value Added Tax Act, against an order dated 16.02.2017 passed by the First Appellate Authority i.e. Deputy Excise and Taxation Commissioner, Jalandhar Division, Jalandhar, confirming the order dated 06.09.2016 passed by the Assistant Excise and Taxation Commissioner, ICC, Sharrbhu (Export), District Patiala, imposing a penalty of Rs.46,880/- on detention of vehicle No. PB-32J-7563.

Brief facts which are relevant for the decision of this appeal are to the effect that vehicle No. PB-32J-7563 loaded with sports goods reached at the ICC, Shambhu (Export) on 29.08.2016. The driver of the vehicle Shri Amarjit produced following documents:-

Please become a Premium member. If you are already a Premium member, login here to access the full content.