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2016 (11) TMI 460 - KARNATAKA HIGH COURTChallenge to the Notice - Imposition of penalty u/s 53 of the Karnataka Value Added Tax Act, 2003 - explanation furnished by the petitioner including the furnishing of e-sugam number is not satisfactory - Held that: - Since the impugned notice is merely a notice calling upon the petitioner to show-cause as to why the penalty in question may not be imposed upon him, the writ petition at this stage filed against the same is pre-mature. - this Court relegates the petitioner back to the Assessing Authority with a direction to the Assessing Authority to consider the representation of the petitioner in accordance with law and then pass appropriate speaking orders in accordance with law - writ petition disposed off - matter remanded.
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