M/S INDUSTRIAL TRADE AND Vs. STATE OF ASSAM AND OTHERS
HIGH COURT OF GAUHATI
M/S Industrial Trade And
State of Assam and Others
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ACHINTYA MALLA BUJOR BARUA, J. -
(1.) Heard Mr. OP Bhati, learned counsel for the petitioner. Also heard Mr. D. Saikia, learned Senior Additional Advocate General, Assam assisted by Mr. B. Gogoi, learned Standing counsel, Finance Department.
(2.) The petitioner, a partnership firm, having its principal place of business at A.T. Road Guwahati was registered as a registered dealer under the Assam Value Added Tax Act, 2003 (for short, AVAT Act of 2003) as well as the Central Sales Tax of 1956 (for short, CST Act of 1956). In course of their business, the petitioner carried a consignment of electrodes through Truck No. MP17HH2994 dispatched by M/s. Esab India Ltd., Nagpur against Tax Invoice No.301303765 dated 21.03.2014 which was valued at Rs. 13,96,684/-. The said vehicle was subjected to verification of documents by the Boxirhat Check Post in the first week of April, 2014. Thereafter, a show cause notice dated 07.04.2014 was issued against the petitioner under Section 75(6) of the AVAT Act of 2003. Accordingly, in terms of the proceeding drawn up, a tax liability Rs. 69,834/- was determined @ 5% of VAT with a penalty of 3 times thereof, totalling to Rs. 2,79,336/-. Against the said determination, an appeal under Section 79 of the AVAT Act of 2003 was preferred which was dismissed by the order dated 26.02.2015. Against the order of 26.02.2015, a further appeal under Section 80 of the AVAT Act of 2003 was preferred before the Assam Board of Revenue which was numbered as Case No. 21 STA/2015. The said appeal was dismissed by the Assam Board of Revenue by its judgment and order dated 08.08.2017.
(3.) In this writ petition, the order of the Assam Board of Revenue dated 08.08.2017 along with the earlier orders of 17.04.2015 of the Superintendent of Taxes, Boxirhat and the dated 26.02.2015 of the Deputy Commissioner of Taxes (Appeal), Guwahati are assailed.;
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