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2019 (6) TMI 1134 - HC - VAT and Sales TaxPenalty u/s 47(6) of the KVAT Act - release of consignment with vehicle - sub-sections (2) and (6) of Section 47 of the KVAT Act - opportunity of being heard - HELD THAT:- The Enquiry Officer had failed to conduct a proper enquiry in the matter and the findings arrived by him that there has been an attempt to evade payment of tax, is based on no legal and acceptable materials. Consequently, confirmation of the order imposing penalty, by the Appellate Authorities, are also not sustainable. Therefore the above revision is liable to be allowed. Revision petition allowed.
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