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M/s. Azure Sunrise Pvt. Ltd. Versus The Commercial Tax Officer, The Commissioner of Commercial Taxes, The state of karnataka

2016 (11) TMI 460 - KARNATAKA HIGH COURT

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 mer .....

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thority with a direction to the Assessing Authority to consider the representation of the petitioner in accordance with law and then pass appropriate speaking orders in accordance with law - writ petition disposed off - matter remanded. - Writ Petiti .....

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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 petition .....

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sent case vide Annexure-H dated 16.10.2016 clearly indicating that the explanation furnished by the petitioner including the furnishing of e-sugam number is not satisfactory and therefore, is bent upon imposing penalty in question. 3. Prima-facie, th .....

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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., .....

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is that in pursuance of first notice at the time of checking and seizure of the goods in question on 13.10.2016 itself, the petitioner produced these documents along with the representation dated 15.10.2016 and these 5 documents including e-sugam bea .....

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his Court is of the opinion that touching the merits of the case and pronouncing upon the same at this stage, may unnecessarily prejudice the case of the petitioner-assessee, who himself besides furnishing all the documents as required under the prov .....

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