https://www.taxtmi.com/caselaws?id=164787 Penalty under section 28A(4) of the Karnataka Sales Tax Act was held unsustainable where the dealer produced the supporting invoice the next day and the check-post officer accepted it. The levy required a finding that the dealer had failed to show sufficient cause for not producing the documents when demanded. Because the assessing authority recorded no finding that the explanation was unacceptable or that sufficient cause was absent, the statutory foundation for penalty was missing. The first appellate authority was therefore justified in setting aside the penalty, and the revisional authority erred in restoring it. en-us Thu, 16 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164787 Penalty under section 28A(4) of the Karnataka Sales Tax Act was held unsustainable where the dealer produced the supporting invoice the next day and the check-post officer accepted it. The levy required a finding that the dealer had failed to show sufficient cause for not producing the documents when demanded. Because the assessing authority recorded no finding that the explanation was unacceptable or that sufficient cause was absent, the statutory foundation for penalty was missing. The first appellate authority was therefore justified in setting aside the penalty, and the revisional authority erred in restoring it. Case-Laws VAT and Sales Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164787