TMI Blog2018 (6) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- The Tribunal in fair exercise of discretion, has found sufficient cause for delay in producing the E-Sugam declaration and setting aside the penalty - petition is devoid of merits and is dismissed. - S.T.R.P No.14/2017 - - - Dated:- 13-6-2018 - DR. Vineet Kothari And Mrs. S. Sujatha, J.J. Sri Vikram A. Huilgol, HCGP.- For the Appellant Sri C.S. Suryakanth, ADV. For Sri Atul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished for not entering the particulars as specified under Clause (b) of Sub-Section (2-A), the provisions of Sub-Section (12) for levying penalty are attracted. On facts of the present appeal, the Appellant has established the existence of sufficient cause for not entering the particulars in the specified Website and for not generating e-sugam by stating that he is a new Registered Dealer who has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not complying with the provisions of Sub-Section (2-A) (a) and desisted from further action. 15. xxxxxx 16. The provisions of Section 53 of the Act are similar to the provisions of Section 28-A of the Karnataka Sales Tax Act, 1957 and therefore, the ratio decidendi of the above judgment is squarely applicable to the facts of the present appeal. 17. In view of the above, we are of the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gam and accordingly the same was furnished belatedly to the Check Post Officer on 10.11.2012. 5. Having heard learned Counsel for the Respondent, we are of the opinion that the Tribunal in fair exercise of discretion, has found sufficient cause for delay in producing the E-Sugam declaration and setting aside the penalty. The said order does not give rise to any question of law under Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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