https://www.taxtmi.com/caselaws?id=159380 A check-post penalty under section 28A(4) of the Karnataka Sales Tax Act was upheld where a show cause notice had been issued after physical verification revealed a discrepancy between transported goods and the documents produced. The court held that natural justice was satisfied because an opportunity to explain was afforded, and the affected person's choice not to use it did not invalidate the order. It further held that section 28A, including section 28A(4), was a valid machinery provision incidental to the State's power to levy sales tax and was aimed at preventing evasion, not confiscating goods. The penalty order and writ challenge were therefore rejected. en-us Tue, 12 Aug 1997 00:00:00 +0530 Fri, 22 Nov 2013 17:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159380 A check-post penalty under section 28A(4) of the Karnataka Sales Tax Act was upheld where a show cause notice had been issued after physical verification revealed a discrepancy between transported goods and the documents produced. The court held that natural justice was satisfied because an opportunity to explain was afforded, and the affected person's choice not to use it did not invalidate the order. It further held that section 28A, including section 28A(4), was a valid machinery provision incidental to the State's power to levy sales tax and was aimed at preventing evasion, not confiscating goods. The penalty order and writ challenge were therefore rejected. Case-Laws VAT and Sales Tax Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159380