YASHWANT VARMA, J. - (1.) Heard learned counsel for the revisionist and the learned Standing Counsel.
(2.) With the consent of parties, this revision is taken up for final disposal. The revision emanates from action taken by the respondents under Section 48(5) of the U.P. VAT Act, 2008. As is evident from the record, certain goods which were being transported by the revisionist-assessee were apprehended by the authorities of the Trade Tax Department on 2 May 2012. It is also not disputed that at the time of seizure certain documents and forms which are mandatorily required to accompany the goods in question were not present. On the basis thereof the goods were seized and subsequently proceedings for imposition of penalty were drawn up. In response to a show cause notice, the revisionist-assessee is stated to have presented all documents including tax invoices and Form-9R issued under the Krishi Utpadan Mandi Adhinyam, 1964 to establish that the goods have been duly accounted in the books of account and there was no intent to evade payment of tax. The Assessing Authority, however did not accept the explanation proffered and proceeded to impose penalty of Rs. 1,84,000/-. Before the Tribunal although it was the accepted position that relevant documents had been furnished in response to the show cause notice, it has proceeded to take the view that the same was an after-thought. As this Court reads the order of the Tribunal in its entirety, it does appear that no findings have been returned or recorded on the issue of whether the goods had in fact been duly shown and accounted for in the books of account and if not whether there was an accompanied intention to evade payment of tax. The Tribunal has failed to advert to this aspect of the matter which in the considered view of this Court was clearly relevant and germane for deciding the issue of whether the assessee was liable to be penalized in terms of sub-section (5). In view thereof the order of the Tribunal is rendered unsustainable.
(3.) This revision shall consequently stand allowed. The impugned order of the Tribunal dated 8 June 2017 is hereby set aside. The matter shall consequently stand remitted to the board of the Tribunal for decision afresh in light of the observations made hereinabove.;