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2018 (4) TMI 50 - HC - VAT and Sales TaxTime limitation - whether Karnataka Appellate Tribunal is right in law even though e-sugam produced by the Respondent at the time of interception is beyond the time prescribed in the Notification issued by the Commissioner of Commercial Taxes u/s 53(2-A) of the KVAT Act? - Held that: - It is not a case in which goods were being transported without an e-sugam. The assessee had obtained e-sugam but it had expired. The cause shown is reasonable - Admittedly, goods were indented from Gujarat. They reached Penambur Port on 27.12.2012. Customs formalities were completed on 31.12.2012. The tile limitation has been adhered to - petition dismissed - decided against Revenue-petitioner.
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