TMI Blog2018 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... been adhered to - petition dismissed - decided against Revenue-petitioner. - STRP 299/2016 - - - Dated:- 26-3-2018 - MR. H.G. RAMESH AND MR. P.S. DINESH KUMAR JJ. Petitioner: (By Sri Vikram Aditya Huilgol, HCGP) ... Respondent: (By Sri Atul K. Alur, Advocate) O R D E R P.S. DINESH KUMAR J., 1. This Sales Tax Revision Petition is filed by the State challenging order dated 19.2.2016 passed by the Karnataka Appellate Tribunal, Bengaluru ( KAT for short), in STA No.198/2014, framing following two questions for consideration of this Court: (a) In the facts and circumstances of the case, whether the Karnataka Appellate Tribunal is right in allowing the appeal filed by the Respondent? (b) The question is, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retations, the KAT has recorded its reasons as follows: On plain reading of this provisions of law, this provisions of law empowers officer concerned to impose penalty if sufficient cause is not furnished regard ng contravention of the Act or non-compliance of the a ct. But on perusal of the averments of the appeal memo as w ell as the averments of the order passed by the CTO and the First Appellate Authority, it is seen that there is e-sugam in connection with the transportation of the goods involved in this case. But the said e-sugam date is expired on 31/12/2012. The observation of the CTO is that e-sugam is expired is 31/12/2012. Thus the provision of Sec.53(2)(A) have been contravened. The observation of the First Appellate Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Gujarat in the vessel (Ship). Under the circumstances, the check post Authority as well as the First Appellate Authority ought to have taken into the factum of bad whether to the navigation of the vessel. Moreover it is not the case of transporting the goods outside the state but whereas it is a case of entering of the goods within the state with concerned document amon g which e-sugam is out dated for which there is sufficient clarification found in the submission as well as contents of the appeal memo which is the bad whether. Under the circumstances we are of the considered view that the delay caused is due to unforeseeable event of the nature calamity like bad weather. Under the circumstances , the finding of the CTO and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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