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2016 (5) TMI 296 - KARNATAKA HIGH COURT

2016 (5) TMI 296 - KARNATAKA HIGH COURT - TMI - Imposition of penalty - Section 53(12) of the KVAT Act, 2003 - e-sugam number has not been generated by the consignee when the documents were produced for verification before the entry into the State of Karnataka and no proper reasons were mentioned for the same - Petitioner submitted that non-generation of e-sugam number before entering into the state of Karnataka was a bonafide error and a lapse of clerical nature. Revenue contended that petition .....

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accordance with law without raising objection as to the bar of limitation. The Petitioner will be entitled to raise all his objections and furnish the requisite explanation before the said Appellate Authority, whose powers undoubtedly are co-extensive with those of the Assessing Authority. The deposit of penalty under the impugned order will remain subject to the final order to be passed by such Appellate Authority. - Petition disposed of - Wp. No. : 559/2016 - Dated:- 20-4-2016 - Dr. Vineet Kot .....

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consignee M/s. Ganesh Enterprises, Bengaluru, (Tin-29240053230) when the documents were produced for verification on 06.07.2014, at 3.15 p.m. and since no proper reasons were mentioned in the explanation furnished by the petitioner assessee for such non-generation of e-sugam number before the entry into the State of Karnataka, the impugned penalty proceedings could not be dropped and in view of the absence of other valid documents on request of the authorised representative Mr. Basavaraj Talwar .....

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filed by the petitioner in this court. 4. Learned counsel appearing for the petitioner-assessee relying upon a Division Bench judgment of this court in the case of T.P. Mohammed -Versus- The AFFITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE-I, BANGALORE reported in 2015 (81) Kar.L.J. 533 (HC) (DB), submitted that non-generation of e-sugam number before entering into the state of Karnataka was a bonafide error and a lapse of clerical nature and the respondent authority could not have imposed a h .....

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on of India is not maintainable. He also submitted that the petitioner assessee did not give any appropriate reasons for non-generation of e-sugam number which is given to all the registered dealers at the time of particular transaction and the said e-sugam number has to be uploaded on website of the department for verification purposes to facilitate smooth transit of the vehicles carrying the goods. In the absence of any such reason for the lapse being assigned, the assessing authority cannot b .....

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ification was issued on 28.02.2011 including rubber as one of the goods which are required web hosting e-sugam Form before the goods are dispatched and in respect of the said notification one more circular was issued by the Department insisting on the authorities to educate the dealers the necessity of uploading into Department Website such Dispatched. It was also made clear that penalty should not be levied in cases where notified goods as per the notification dated 28.02.2011 are not uploaded .....

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