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of <h1>Revision petition dismissed as penalty under Section 53(12) Karnataka VAT Act upheld for transport documentation violations</h1> <h3>M/s. Ocean Cargo Versus The Joint Commissioner of Commercial Tax, (Appeals) Shivamogga, The Commercial Tax Officer (Enforcement) -2 Hassan</h3> M/s. Ocean Cargo Versus The Joint Commissioner of Commercial Tax, (Appeals) Shivamogga, The Commercial Tax Officer (Enforcement) -2 Hassan - TMI Issues Involved:The judgment involves a revision petition filed by the Assessee challenging a penalty imposed under Section 53(12) of the Karnataka Value Added Tax Act, 2003. The issues include discrepancies in transportation documents, non-compliance with statutory provisions, and the imposition of penalty for tax evasion.Summary:Issue 1: Challenge to Penalty Imposed under KVAT ActThe Assessee, a transport contractor, challenged a penalty imposed by the Commercial Tax Officer (CTO) under Section 53(12) of the KVAT Act. The penalty was confirmed by the Joint Commissioner of Commercial Taxes and upheld by the Karnataka Appellate Tribunal (KAT). The Assessee contended that a substantial question of law arose regarding the levy of penalty.Issue 2: Discrepancies in Transportation DocumentsThe CTO noted discrepancies in the transportation documents, including missing vehicle numbers, incorrect routes, and lack of confirmation details. The Commissioner (Appeals) upheld the penalty, citing evidence of non-compliance with document requirements and suspicion of tax evasion.Issue 3: Adjudication by Karnataka Appellate Tribunal (KAT)The KAT affirmed the penalty, highlighting the lack of evidence proving the actual movement of goods and discrepancies in the documents tendered during interception. The KAT found common practices in the Arecanut trade aimed at evading taxes and recycling documents.Conclusion:The High Court dismissed the revision petition, emphasizing that no question of law arose as the authorities had found non-compliance with statutory provisions. The Assessee failed to carry required documents during transportation, leading to the imposition of the penalty. The judgment underscores the importance of adherence to legal requirements in commercial transport to prevent tax evasion.
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