https://www.taxtmi.com/caselaws?id=263856 Penalty under section 12B(4) of the Karnataka Sales Tax Act was analysed in a case where the assessee had already paid a substantial amount by cheque before service of the assessment order, but that payment was ignored while computing the balance demand and penalty. The revisional authority also relied on non-filing of form 32B under section 6A(2), even though the proviso supporting that reasoning had been omitted from 01.04.2002 and did not apply to assessment year 2003-04. The note states that, on these facts, the penalty was not sustainable and the revisional order was liable to be set aside in favour of the assessee. en-us Thu, 10 Apr 2014 00:00:00 +0530 Fri, 11 Sep 2015 07:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263856 Penalty under section 12B(4) of the Karnataka Sales Tax Act was analysed in a case where the assessee had already paid a substantial amount by cheque before service of the assessment order, but that payment was ignored while computing the balance demand and penalty. The revisional authority also relied on non-filing of form 32B under section 6A(2), even though the proviso supporting that reasoning had been omitted from 01.04.2002 and did not apply to assessment year 2003-04. The note states that, on these facts, the penalty was not sustainable and the revisional order was liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263856