9911796707
TMI Blog2016 (3) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not considered which goes to the root of the matter, the order passed can be said to be a non-speaking, since the grounds germane to exercise the power are not considered, though the respondent-Commissioner has considered only the question of law without considering the facts of the present case. Under the circumstances, we find that the order cannot be sustained in the eye of law and it would be just and proper to remand the matter to the authority for reconsideration of the revision - appeal allowed by way of remand. - Sales Tax Appeal No. 1 of 2014 - - - Dated:- 17-3-2016 - Jayant Patel and Mrs. B.V. Nagarathna, JJ. Ms. Veena J. Kamath for K. J. Kamath for the appellant K. M. Shivayogiswamy, Additional Government Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of penalty imposed by the enforcement authority. The matter was taken up in revision by the respondent and notice was issued. The appellant filed its reply. Thereafter the impugned order dated February 28, 2014 was passed by the Commissioner in exercise of the revisional power, whereby the order of the first appellate authority is set aside and the order of penalty is restored. Under the circumstances, the present appeal before this court. 4. We have heard Ms. Veena Kamath, with Mr. K.J. Kamath, learned counsel for the appellant and Mr. Shivayogiswamy, learned Additional Government Advocate for the respondent. 5. Upon hearing learned advocates appearing for the respective parties and on perusal of the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It is only thereafter, the ultimate conclusion could be reached as to whether it was a case for non-compliance and further the revisional authority could have addressed itself on the aspect of proportionality of the penalty, if any. Neither the facts are considered nor has it addressed itself on the question of proportionality of penalty. 6. The learned Government Advocate appearing for the respondent is unable to show any reason from the impugned order the consideration of the facts of the present case nor is in a position to show any reason or consideration of the aspects of proportionality of penalty imposed. 7. Under these circumstances, we find that when the aforesaid two aspects are not considered which goes to the root of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
