https://www.taxtmi.com/caselaws?id=366506 Penalty proceedings under the Karnataka Value Added Tax Act for alleged non-compliance with documentation requirements could not be sustained where material gathered from Tamil Nadu authorities was not confronted to the assessee. As the proceedings were quasi-criminal, a finding of default required a proper enquiry and a reasonable opportunity of hearing, particularly when allegations of fraud were involved. The existing record was insufficient to support the penalty, so the matter was remanded to the Tribunal for fresh consideration and enquiry after the assessee was given an opportunity to meet the case. en-us Fri, 10 Aug 2018 00:00:00 +0530 Thu, 06 Sep 2018 07:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366506 Penalty proceedings under the Karnataka Value Added Tax Act for alleged non-compliance with documentation requirements could not be sustained where material gathered from Tamil Nadu authorities was not confronted to the assessee. As the proceedings were quasi-criminal, a finding of default required a proper enquiry and a reasonable opportunity of hearing, particularly when allegations of fraud were involved. The existing record was insufficient to support the penalty, so the matter was remanded to the Tribunal for fresh consideration and enquiry after the assessee was given an opportunity to meet the case. Case-Laws VAT and Sales Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366506