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2016 (5) TMI 296 - HC - VAT and Sales TaxImposition of penalty - Section 53(12) of the KVAT Act, 2003 - e-sugam number has not been generated by the consignee when the documents were produced for verification before the entry into the State of Karnataka and no proper reasons were mentioned for the same - Petitioner submitted that non-generation of e-sugam number before entering into the state of Karnataka was a bonafide error and a lapse of clerical nature. Revenue contended that petitioner had an effective and efficacious remedy available to him by way of filing an appeal against the impugned penalty order. Held that:- the petitioner can still be permitted to file appropriate appeal against the impugned penalty order before the Joint Commissioner of Commercial taxes (Appeals) under section 62 ibid. It is further directed that if such appeal is filed by the petitioner within 30 (thirty) days from today, the said Appellate Authority shall decide the same on merits in accordance with law without raising objection as to the bar of limitation. The Petitioner will be entitled to raise all his objections and furnish the requisite explanation before the said Appellate Authority, whose powers undoubtedly are co-extensive with those of the Assessing Authority. The deposit of penalty under the impugned order will remain subject to the final order to be passed by such Appellate Authority. - Petition disposed of
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