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2021 (3) TMI 1032 - HC - VAT and Sales TaxLevy of penalty under Section 53(12)(a)(i) of the KVAT Act - Non-reporting at the Checkpost in terms of Section 53(2) of the KVAT Act despite the Petitioner showing sufficient cause - presumption is that the Petitioner had attempted to transport the goods the State of Tamilnadu which was in fact stock transferred to the branch situated at Attibele supported with all the prescribed documents - levy of penalty while the Petitioner complied with the requirements of Section 53(2-A) by entering the stipulated details in the official website of the Commercial Taxes Department and generating E-Sugam much before the commencement of movement of goods - HELD THAT:- Various contentions raised by the appellant have not been considered. The levy of penalty is not automatic, but is discretionary in nature. Therefore, the matters which have a material bearing on the issue of levy of penalty have not been considered either by the Commercial Tax Officer or by the First Appellate Authority and the Tribunal. Therefore, in the facts of the case, it is deemed appropriate to remit the matter for consideration afresh and to take a decision on the stand taken by the petitioner, supra, by a reasoned order. The matter is remitted to the Tribunal for decision afresh after affording opportunity of hearing to the parties and taking note of the submissions made on behalf of the petitioner - Petition allowed by way of remand.
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