PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

J&K VAT Act, 2005 [“the Act of 2005”]. The penalty was imposed in reference to an incident which took place on 15th of November, 2016 when a vehicle carrying the goods of the Respondent-Company was intercepted at Lower Munda Check Post and it was found that the goods carried by the vehicle had not been cleared