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| The Tax Publishers 2019 TaxPub(VAT) 0433 (Ker-HC) : (2019) 090 ITPJ (V) 0114 KERALA VALUE ADDED TAX, 2003
Section 47(6)
Where penalty under section 47(6) was imposed because consignment of assessee was not accompanied with Form 8FA declaration, the matter was remitted back for re-examination as to whether the non-declaration was purposeful or not, so as to impose the penalty.
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Penalty under section 47(6) - Validity of consignment not accompanied with Form 8FA declaration - Non-declaration whether purposeful or not -
Assessee assailed imposition of penalty under section 47(6) of the Kerala Value Added Tax Act, 2003. The penalty was imposed on failure on the part of assessee in making the declaration with respect to goods imported as transport vehicles of assessee did not accompany Form 8FA declaration, when the vehicle was intercepted by revenue officials. Held: Original authority who passed the penalty order had verified the documents produced. But, the finding rendered by him was only to the effect that there occurred failure to declare the goods and in furnishing Form 8FA declaration and that the furnishing of the bill of entry will not ensure accountability of the transaction. The question as to whether the non-declaration was purposeful or not, was a matter which require detailed enquiry. If the dealer was able to prove that the transaction in question was recorded in the regular books of account, even before commencement of the transport, and there was no intention to evade payment of tax at that time, it was to be accepted that the presumption regarding attempt at evasion of payment of tax will be rebutted. The matter required a reconsideration at the hands of the Enquiring Authority.
REFERRED : M/s. Mil Control Limited v. State of Kerala, in (O. T. Rev. No. 72 of 2014, dt. 8-6-2018), and State of Kerala v. TMK Traders in (O.T. Rev. No. 69 of 2014, dt. 27-2-2018) : 2018 TaxPub(VAT) 436 (Ker-HC)
FAVOUR : In assessee's favour by way of remand
A.Y. :
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