High Court of Punjab & Haryana
Check gate authorities could not possibly go into intricate questions as to whether it was branch or inter-state sale
Check gate authorities could not possibly go into intricate questions as to whether it was branch or inter-state sale
STATE OF PUNJAB AND ANOTHER
Vs
M/s SHREYANS INDUSTRIES LTD
13th August, 2014Vs
M/s SHREYANS INDUSTRIES LTD
Held that the drivers of the vehicles had the invoices in the form of stock transfer and GRs with them. Even if the drivers had some document showing that the goods were to be unloaded at the address of CWC stores, still the documents which the drivers were carrying could not be said to be ingenuine or transaction doubtful - If there was any doubt then the matter should have been reported to the Assessing Authority rather than conducting proceedings under Section 14-B of the Act. Proceedings under Section 14-B of the Act are summary proceedings and the authorities at the ICC could not possibly go into intricate questions as to whether it was branch or inter-state sale.
Hon'ble High Court also relied on the earlier judgment of the same Court in the case - GSTR No.10 of 1998 (M/s Devi Dass Gopal Krishan Ltd., Moga v. State of Punjab), decided on 16.2.2009 and specifically quoted "However, the provisions do not permit the officer to go to the extent of determining the nature of the transaction, which, in fact, lies within the jurisdiction of the regular assessing authority".
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