2024-VIL-1175-PAT
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VAT High Court Cases

Bihar Value Added Tax Act, 2005 - Transportation of goods, Expiry of SUVIDHA document, generation of declaration form subsequent to detention, levy of penalty - appellant, a works contractor, was transporting a rig machine into the State of Bihar for execution of a construction work contract – the vehicle reached the Integrated Check-Post after the expiry of the SUVIDHA document - appellant contended that the delay was due to the truck developing a technical snag - Whether the transportation of the dismantled machinery from one work site to another attracts the allegation of evasion, especially when there is no tax liability since the goods are purchased by the works contractor long back and transferred from one work site to another – HELD - the detention of the vehicle was on account of the vehicle having reached the check-post only after the time provided for transportation in the declaration form had expired. If the truck developed a technical snag, then before re-commencing transportation or at least before the expiry of period of transportation; a further form ought to have been generated. The generation of a declaration form subsequent to the detention cannot be relied on - contravention of the provision, even if the transaction does not attract tax liability, makes the transport liable to penalty and there is no requirement of mens rea - The fact that the transportation was not pursuant to a taxable event would be inconsequential insofar as the imposition of penalty based on the contravention of the provision - the generation of a declaration form subsequent to the detention cannot be relied upon. The binding precedents clearly indicate that the document generated subsequent to detention cannot result in the consignor/consignee being absolved of the liability to penalty - the questions of law were answered in favor of the revenue and against the assessee - the appeal is rejected
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