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2018 (6) TMI 1402 - HC - VAT and Sales TaxWaiver of penalty u/s 53[2-B] of the KVAT Act, 2003 - penalty was waived on the ground that sufficient explanation was given by the Petitioner-Assessee for furnishing the declaration E- sugam declaration bearing No.8702212887 at a later stage - Held that:- The Tribunal in fair exercise of discretion, has found sufficient cause for delay in producing the E-Sugam declaration and setting aside the penalty - petition is devoid of merits and is dismissed.
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