- (1.) Heard Mr. B. K. Pandey, learned Standing Counsel appearing for the revisionist as well as Mr. Suyash Agarwal, learned counsel for the respondent.
(2.) The instant revision has been preferred against the order of the Commercial Tax Tribunal dated 14.5.2013, whereby the revision preferred by the respondent was allowed and the order imposing penalty has been set-aside.
(3.) In the present case the goods which were being transported on Vehicle No. UA -10/3486 were intercepted by the Mobile Squad at Moradabad. The driver furnished various documents which were carried by him and on inspection it was found that Column 6 of Form 38 was blank, wherein the bill/cash memo/chalan/tax invoice number were not endorsed in the apprehension that the Form has been left blank only with intention to evade tax and for reuse of the said Form. A show cause notice was issued to the respondents and a penalty of an amount of Rs. 1,38,000/-was imposed in exercise of power under section 54(1)(14) of the VAT Act.;