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2008 (7) TMI 863 - KERALA HIGH COURTWhether the Tribunal correct in holding that the subsequent production of document in the case would not absolve the assessee from the liability? Whether the Tribunal is justified in restoring the penalty which is solely based on certain technical omissions in preparing the invoices? Whether the Tribunal is justified in cancelling the first appellate order when there is no valid reason to deviate from the findings of the first appellate authority? Whether the Tribunal is justified in restoring the penalty imposed by the Intelligence Officer on the basis of mere presumptions? Whether the penalty under section 21A of the KGST Act can be imposed for the technical omissions such as minor variation in the address, absence of RC No. the invoice, etc., particularly when the consignee has properly accounted the transaction and there is no scope for evasion of tax? Held that:- Having gone through the notices issued by the Intelligence Officer of the department and orders passed by him under section 29A(2) of the KGST Act and the orders passed by the Appellate Tribunal, we are of the opinion that the authorities are trying to levy penalty only on a technical breach said to have been committed by the petitioner. In our opinion, these orders cannot be sustained by us. Accordingly, this revision petition requires to be allowed and it is allowed and the questions of law framed by the assessee are answered against the Revenue and in favour of the assessee.
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