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TMI Blog2018 (9) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... . K.G. Kamath, Adv. for Petitioner-Assessee Mr. Vikram A. Huilgol, AGA for Respondent-Revenue Dr. VINEET KOTHARI J ORDER The Assessee has filed these Revision Petitions against the order dated 06.12.2012 passed by the Karnataka Appellate Tribunal, upholding the imposition of penalty on the Assessee under Section 53(12) of Karnataka Value Added Tax Act, 2003 for contravention of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned counsel for the Assessee Mr. K.G. Kamath submitted that all the relevant documents like Sale Invoice, etc. duly accompanied the said goods in transit. He submitted that the seals in question whether fully visible or not, was not under the control of the Assessee or the transporter because the said seal is put by the official of the State Government of Tamil Nadu in the concerned check ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y there seems to be a breach of principles of natural justice on the part of the departmental authorities in the said penalty proceedings which are quasi criminal in nature. For the seal on these documents not being very clear or properly affixed, obviously the Assessee or the Transporter who produced such documents for verification, cannot be held responsible, as it is the job of the clerical sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty on the basis of such allegations. 6. Therefore, we are of the opinion that the matter deserves to be again looked into by the learned Tribunal, which as the final fact finding authority, can either itself hold such an enquiry or remit the matter to the concerned Assessing Authority in this regard. It is only when the requirements of Section 53(2) are not satisfied by the Assessee, he can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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