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2014 (4) TMI 804 - HC - VAT and Sales TaxCollection of penalty without order - Section 53(12)(c) of the Karnataka Value Added Tax Act, 2003 - Non-production of E-sugum form – Held that:- E-sugam was generated before commencement of the journey and that is on record - It is the duty of the officer to verify it - If the authorities have not verified, assessee cannot be held responsible for such lapse. Difference in the Serial No. of invoices – Held that:- Assessee has instruction to submit the consignor has more than one units from where the products is supplied depending upon its availability at each counter, and separate invoice books are maintained and used and therefore part of the consignment is from one unit and part of the consignment is from the another unit, though on the same day it was consigned - Thus, serial number depends on the book used. Notice to assessee of alleged contravention – Held that:- On perusal of records it is clear, the officer has passed the impugned order on 6.4.2013 after collecting the penalty on 27.3.2013, but perused the impugned order imposing penalty later which is described as vitiated and being in contravention of Section 53(12)- The procedure contemplated u/s 53(12) pre supposes that the notice need to be issued to show cause, and if it is found no insufficient cause regarding the alleged violation is shown, penalty could be imposed - Therefore, collection of penalty without an order u/s Section 53(12)(c), is illegal and can hardly be sustained - The order passed by the respondent imposing penalty u/s 53(12)(c) shown to be illegal, Annexure - H is quashed - The writ petition is allowed and the respondent is directed to refund the penalty of ₹ 2,48,064/- deposited by assessee towards penalty – Decided in favour of assessee.
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