Commissioner, Commercial Tax vs S/S Abhishek Joshi

Ashwani Kumar Mishra, J.—Affidavit of service filed today is taken on record.

Tribunal on the basis of materials relied upon by the assessee has accepted the contention of the assessee that it was transporting goods from one place in the State of Madhya Pradesh to another place via Uttar Pradesh. The fact that all the documents at the relevant point of time were not in possession of the driver was found to be unintentional. It has been recorded that in response to the show cause notice, assessee has produced all relevant materials including TDF form, and explanation has been accepted. A finding has been returned that there was no intention to evade payment of tax.

Learned Standing Counsel submits that since goods at the time of transportation were not possessing requisite forms, as such, authorities were justified in seizing the goods as penalty proceedings were liable to be drawn.

From the materials placed, this Court finds that a categorical finding has been returned by the tribunal that in response to the show cause notice, requisite materials have been placed to demonstrate that goods were being transported through the State of Uttar Pradesh on the basis of valid documents. A finding is otherwise returned that there was no intention to evade payment of tax. These finding have not been shown to be perverse or erroneous. Moreover, the goods transported were medical equipments meant for a particular hospital, which was duly reflected in the books of account and were carried out pursuant to banking transactions.

In such circumstances, the question posed is replied by answering that there is no illegality in the order of tribunal directing release of goods without any security. Revision accordingly fails and is consigned to records.