https://www.taxtmi.com/caselaws?id=157156 Penalty for non-production of documents during a check under section 28-A of the Karnataka Sales Tax Act is discretionary, not automatic, and the authority must consider the dealer's explanation and whether reasonable cause existed for the default. Subsequent production of the documents alone does not justify the penalty. A revisional order that mechanically sustains the maximum penalty without evaluating the explanation or the statutory show-cause process under section 28-A(4) is inconsistent with the scheme and object of section 28-A(5). The penalty was therefore not sustainable. en-us Fri, 18 Jan 1991 00:00:00 +0530 Mon, 30 Sep 2013 17:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157156 Penalty for non-production of documents during a check under section 28-A of the Karnataka Sales Tax Act is discretionary, not automatic, and the authority must consider the dealer's explanation and whether reasonable cause existed for the default. Subsequent production of the documents alone does not justify the penalty. A revisional order that mechanically sustains the maximum penalty without evaluating the explanation or the statutory show-cause process under section 28-A(4) is inconsistent with the scheme and object of section 28-A(5). The penalty was therefore not sustainable. Case-Laws VAT and Sales Tax Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157156