ASHWANI KUMAR MISHRA,J. - (1.) This revision is by the revenue, questioning an order passed by the Tribunal directing release of goods, without furnishing any security.
(2.) It appears that a consignment was being transported from Delhi to Bihar, vide transport vehicle No.UP-78 BN/0719 on 28.11.2016. The vehicle was intercepted. The driver produced TDF, tax invoice, bilty, weighment slip etc., as was required in terms of circular issued under Section 52 of the U.P. Value Added Tax Act, 2008. It was, however, claimed that driver informed that goods were being taken to Lucknow with instructions to off-load it there, and an affidavit in that regard is also stated to have been given. The Tribunal, however, has not relied upon the statement of driver, for the reason that documentary evidence did exist on record to support revisionist's claim that goods were being transported from Delhi to Bihar through Uttar Pradesh. An application was submitted by the driver before the Additional Commissioner, in which it was claimed that signatures of driver were obtained on blank papers with an intent to justify seizure, and that he had in fact not given any such statement. The Tribunal after considering all such materials has directed release of goods without any security.
(3.) Learned Standing Counsel, while challenging the order, submits that statement and affidavit of driver was not controverted, and it could not be discarded by the Tribunal, as has been done.;