https://www.taxtmi.com/caselaws?id=246835 Penalty under the Karnataka Value Added Tax Act could not be sustained where it was levied and collected before issuance of a show cause notice and before giving an effective opportunity to explain the alleged contravention. Section 53(12) requires the officer to follow the statutory procedure, including notice and consideration of whether sufficient cause is shown, before imposing penalty. Recovery of the amount in advance rendered the levy unlawful, and the availability of an alternative appellate remedy did not cure the defect in procedure. The penalty order was quashed and the amount collected towards penalty was held refundable. en-us Thu, 16 Jan 2014 00:00:00 +0530 Mon, 27 Mar 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246835 Penalty under the Karnataka Value Added Tax Act could not be sustained where it was levied and collected before issuance of a show cause notice and before giving an effective opportunity to explain the alleged contravention. Section 53(12) requires the officer to follow the statutory procedure, including notice and consideration of whether sufficient cause is shown, before imposing penalty. Recovery of the amount in advance rendered the levy unlawful, and the availability of an alternative appellate remedy did not cure the defect in procedure. The penalty order was quashed and the amount collected towards penalty was held refundable. Case-Laws VAT and Sales Tax Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246835