https://www.taxtmi.com/caselaws?id=249116 Section 53(12) of the Karnataka Value Added Tax Act was treated as prescribing a mandatory minimum penalty of not less than double the tax leviable. The Court relied on prior Division Bench authority to state that the Tribunal and appellate authorities have no jurisdiction to reduce that statutory minimum on equitable, technical, or absence-of-intent grounds once failure to produce the required documents at check was established. On that basis, the reduction of penalty to Rs. 10,000 was held unauthorised, the reduction was set aside, and the original statutory penalty was restored in favour of the Revenue. en-us Fri, 13 Dec 2013 00:00:00 +0530 Wed, 08 Oct 2014 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249116 Section 53(12) of the Karnataka Value Added Tax Act was treated as prescribing a mandatory minimum penalty of not less than double the tax leviable. The Court relied on prior Division Bench authority to state that the Tribunal and appellate authorities have no jurisdiction to reduce that statutory minimum on equitable, technical, or absence-of-intent grounds once failure to produce the required documents at check was established. On that basis, the reduction of penalty to Rs. 10,000 was held unauthorised, the reduction was set aside, and the original statutory penalty was restored in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249116