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2016 (11) TMI 460 - KARNATAKA HIGH COURT

2016 (11) TMI 460 - KARNATAKA HIGH COURT - TMI - Challenge 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 .....

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inst the Notice given by the Assessing Authority namely the 1st respondent-Commercial Tax Officer, Check Post Hosur Road (Inward), Attibele, Bengaluru, seeking to impose penalty under Section 53 of the Karnataka Value Added Tax Act, 2003 (for short the Act ). 2. The learned counsel for the petitioner submitted that though the compliance with all the requirements stipulated in Section 53 of the Act were made by the petitioner, but the respondent-Assessing Authority has deliberately issued the sec .....

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the concerned Authority only, showing his cause in the matter as to why the penalty in question does not deserve to be imposed upon him. The petitioner being the consignee of the goods in question was required to produce along with the relevant documents like Invoice, Goods Transport Receipt etc., interalia, e-sugam number under the Scheme framed by the respondent- Commercial Tax Department for easy verification of the documents accompanying goods in transit at the time of checking. 4. The cont .....

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