Hvat
amol sharma
(Querist) 10 October 2013
This query is : Resolved
Our company having its warehouse in Gurgaon and stores in GGN,FBD ,Delhi and UP. We work on a delivery schedule where two or three stores are clubbed together. On monday we had dispatched goods to DELHI and FBD stores .By mistake person had filled one Vat -3 for both the stores and the value of goods were FOR FBD INR 49920 and Delhi INR 131997 .Total 181917. Vehicle was checked by FBD Sales tax authority near Sarai Chowk and show cause notice was served u/s 31 (2) of HVAT act at 17:50 Hrs and vehicle was detained with goods. They have released the vehicle after taking surety bond and 21st Oct is fixed for hearing.
In the ST Form 38 (Outward ) of Haryana , we had filled all the details of both the destination (DELHi and Faridabad) i.e. address, STN no and date , TIN no of both , stock valyue of both, then how come we can be penalized for tax evasion .
We have no intension of tax evading. How can we prove our point and what documents should we produce in our supporting.
Kindly guide us.....
R K JAIN
(Expert) 11 October 2013
It means the vehicle was carrying the bill for lesser amount then D-3 form. You should produce both the bill and details of movement of goods from the destination and further any other form raised in transit for other state. Produce the bill book and other documents asked by Officer to prove the mistake which does not lead to evasion of tax in the State of Haryana and prepare a proper reply to present your case before officer.
amol sharma
(Querist) 11 October 2013
Dear Mr.R K jain,
Vehicle was carrying proper documents . My query is that we had filled one D-3 form for two stores .One stores is in delhi and one in Faridabad.
We had filled details of both the stores invoices with TIN number on one D-3 form.
R K JAIN
(Expert) 12 October 2013
Dear Amol,
You have to appear before the officer and satisfy him since there was irregularity in the documents as per section 31(2) of the Act. Officer has rightly detained the goods but you have to satisfy him with relevant records and submit the proper reply and officer will consider the same and will not impose any penalty.
amol sharma
(Querist) 13 October 2013
Dear Mr.R K jain,
Thanks for the advice ,what should be my reply and what records i have to submit .
Regards
amol
