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2018 (9) TMI 242 - HC - VAT and Sales TaxPenalty u/s 53(12) of Karnataka Value Added Tax Act, 2003 - contravention of Section 53(2) of the said Act - principles of Natural Justice - Held that:- Without establishing such allegations by holding the requisite enquiry in the matter, the Assessee could not obviously be saddled with the said penalty on the basis of such allegations - the matter deserves to be again looked into by the learned Tribunal, which as the final fact finding authority, can either itself hold such an enquiry or remit the matter to the concerned Assessing Authority in this regard - petition allowed by way of remand.
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