The Commissioner Commercial Tax ... vs S/S Cobe Aprils Pvt. Ltd. Noida
2023 Latest Caselaw 198 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 603 of 2013
 

 
Revisionist :- The Commissioner Commercial Tax U.P. Lucknow
 
Opposite Party :- S/S Cobe Aprils Pvt. Ltd. Noida
 
Counsel for Revisionist :- S.C.
 
Counsel for Opposite Party :- Vishwjit
 

 
Hon'ble Rohit Ranjan Agarwal,J.

1. Sri R.S.Pandey, learned Standing Counsel for the State and Sri Vishwjit, learned counsel for the opposite party-Assessee are present.

2. This revision has been preferred by the State under Section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter called as "VAT Act") against the order dated 23.02.2013 passed by Commercial Tax Tribunal, NOIDA.

3. The dispute relates to assessment year 2009-10. The vehicle, through which the goods were being sent by the Assessee, was intercepted by the mobile squad on 23.05.2009 and penalty order was passed under Section 54(1)-(14) of VAT Act imposing penalty of Rs.1,80,000/-. Against the said order, the Assessee preferred First Appeal, which was dismissed by the Appellate Authority on 11.01.2013. The Assessee preferred second appeal before the Commercial Tax Tribunal, which was allowed by the Tribunal on 23.02.2013 on the ground that there was no intention to evade tax by the Assessee and the penalty order passed under Section 54(1)(14) was set aside.

4. Learned Standing Counsel submitted that the Tribunal was not justified in deleting the penalty as the Assessing Authority after detailed discussion have found that there was intention to evade tax.

5. Learned counsel for the applicant has placed reliance upon judgment of Division Bench of this Court in M/s Rama Pulses vs. State of U.P. & Others 2009 NTN (Vol.41) 189 and also decisions of coordinate Bench of this Court in Commissioner, Commercial Tax vs. Dabur India Ltd. 2013 NTN (Vol.53) 231 and Sales/Trade Tax Revision No.570 of 2013 (The Commissioner Commercial Tax U.P. Lucknow vs. S/S Deepak Trading Co. Ghaziabad) decided on 10.01.2020.

6. I have heard the respective counsel for the parties and perused the material on record.

7. From perusal of the order impugned, it is clear that the Tribunal is the last fact finding Court and has recorded a finding of fact that there was no intention to evade tax by the dealer and the mistake, which had occurred in Form 38, is a human error for which penalty cannot be imposed. The Division Bench Bench of this Court in M/s Rama Pulses (supra) coordinate Bench of this Court in Dabur India Ltd. (supra) and S/S Deepak Trading Co. Ghaziabad (supra) had taken a similar view.

8. In view of the said fact, the order dated 23.02.2013 passed by the Commercial Tax Tribunal needs no interference.

9. The revision fails and is hereby dismissed.

Order Date :- 3.1.2023

Kushal