https://www.taxtmi.com/caselaws?id=164518 Penalty for non-stopping of a goods vehicle at a check-post was held unsustainable where the accompanying documents were in order and the explanation was accepted as sufficient cause under section 28A(4) of the Karnataka Sales Tax Act, 1957. The appellate authority could annul the penalty on that basis, and the revisional authority could not restore it merely because section 28A(2)(d) was technically breached. Revisional interference was unjustified absent any error causing prejudice to the Revenue, because the statutory scheme required due effect to be given to the sufficient-cause defence. The penalty order was annulled and the appellate relief restored. en-us Tue, 01 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164518 Penalty for non-stopping of a goods vehicle at a check-post was held unsustainable where the accompanying documents were in order and the explanation was accepted as sufficient cause under section 28A(4) of the Karnataka Sales Tax Act, 1957. The appellate authority could annul the penalty on that basis, and the revisional authority could not restore it merely because section 28A(2)(d) was technically breached. Revisional interference was unjustified absent any error causing prejudice to the Revenue, because the statutory scheme required due effect to be given to the sufficient-cause defence. The penalty order was annulled and the appellate relief restored. Case-Laws VAT and Sales Tax Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164518