9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1402 - HC - VAT and Sales TaxWaiver of penalty u/s 53 2-B of the KVAT Act, 2003 - penalty was waived on the ground that sufficient explanation was given by the Petitioner-Assessee for furnishing the declaration E- sugam declaration bearing No.8702212887 at a later stage - Held 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.
Issues:
Penalty imposed under Section 53[2-B] of the Karnataka Value Added Tax Act, 2003 for delayed submission of E-sugam declaration. Analysis: The Karnataka Appellate Tribunal set aside the penalty imposed on the Petitioner-Assessee under Section 53[2-B] of the Act, stating that the Petitioner had provided a sufficient explanation for the delayed submission of the E-sugam declaration. The Tribunal considered the circumstances, such as the Petitioner being a new Registered Dealer who faced challenges in obtaining the necessary credentials for generating the E-sugam declaration. The Tribunal noted that the goods were accompanied by the bill of entry issued by customs, and the Petitioner eventually submitted the correct E-sugam declaration to the Check Post Officer. The Tribunal found that there was a valid reason for the delay and decided in favor of the Petitioner, concluding that the penalty was not justified. The Revenue, aggrieved by the Tribunal's decision, filed a Revision Petition under Section 65 of the Act before the High Court. The Respondent-Assessee argued that the delay in filing the E-sugam form was due to being a newly registered dealer who faced challenges in obtaining the necessary credentials for generating the declaration. After considering the arguments, the High Court upheld the Tribunal's decision, stating that the Tribunal had appropriately exercised its discretion in finding sufficient cause for the delay in submitting the E-sugam declaration. The High Court concluded that the Tribunal's order did not raise any legal questions under Section 65 of the KVAT Act and dismissed the Revision Petition filed by the State, ruling in favor of the Respondent.
|
