https://www.taxtmi.com/caselaws?id=164787 The High Court overturned the penalty imposed under section 28A(4)(a) of the Karnataka Sales Tax Act, 1957, on a dealer for failure to produce documents during a check-post inspection. The Court found that the penalty was unjustified as the dealer provided the required document the next day, and the assessing officer did not provide any valid reason for the delay. The Court held that without evidence of the dealer lacking a sufficient cause for non-compliance, the penalty was unsustainable. Consequently, the Court allowed the appeal, setting aside the penalty imposed by the revisional and assessing authorities. 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 The High Court overturned the penalty imposed under section 28A(4)(a) of the Karnataka Sales Tax Act, 1957, on a dealer for failure to produce documents during a check-post inspection. The Court found that the penalty was unjustified as the dealer provided the required document the next day, and the assessing officer did not provide any valid reason for the delay. The Court held that without evidence of the dealer lacking a sufficient cause for non-compliance, the penalty was unsustainable. Consequently, the Court allowed the appeal, setting aside the penalty imposed by the revisional and assessing authorities. Case-Laws VAT and Sales Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164787