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    <description>The High Court found a breach of natural justice in penalty proceedings under the Karnataka Value Added Tax Act, 2003. The Court directed the matter to be remanded to the Tribunal, emphasizing the need for a proper enquiry before imposing penalties for unclear seals on goods in transit. The Assessee was granted the opportunity to present defenses, and the Tribunal was instructed to complete the enquiry within six months.</description>
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      <description>The High Court found a breach of natural justice in penalty proceedings under the Karnataka Value Added Tax Act, 2003. The Court directed the matter to be remanded to the Tribunal, emphasizing the need for a proper enquiry before imposing penalties for unclear seals on goods in transit. The Assessee was granted the opportunity to present defenses, and the Tribunal was instructed to complete the enquiry within six months.</description>
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