https://www.taxtmi.com/caselaws?id=327315 The Karnataka HC declined to examine the penalty challenge on merits because an efficacious statutory appeal remedy was available under the Karnataka Value Added Tax Act, 2003. It noted that the penalty had already been recovered, but held that the petitioner could still approach the appellate authority. The Court directed that if the appeal was filed within 30 days, it should be entertained on merits without objection as to limitation, while leaving all defences open to the petitioner. The writ petition was therefore not entertained in writ jurisdiction and the dispute was left for consideration by the appellate authority under the Act. en-us Wed, 20 Apr 2016 00:00:00 +0530 Mon, 09 May 2016 00:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327315 The Karnataka HC declined to examine the penalty challenge on merits because an efficacious statutory appeal remedy was available under the Karnataka Value Added Tax Act, 2003. It noted that the penalty had already been recovered, but held that the petitioner could still approach the appellate authority. The Court directed that if the appeal was filed within 30 days, it should be entertained on merits without objection as to limitation, while leaving all defences open to the petitioner. The writ petition was therefore not entertained in writ jurisdiction and the dispute was left for consideration by the appellate authority under the Act. Case-Laws VAT and Sales Tax Wed, 20 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327315