https://www.taxtmi.com/caselaws?id=405704 Penalty for non-reporting at a check-post under the Karnataka Value Added Tax Act, 2003 was discretionary, not automatic. The assessee's explanation of stock transfer, prior online disclosure, generation of e-sugam, possession of prescribed documents, and an inadvertent wrong route was material to the alleged evasion, but these aspects were not considered in a reasoned manner by the authorities. The penalty order was therefore quashed and the matter remanded for fresh adjudication after proper hearing, without final determination of penalty liability on the merits. en-us Fri, 12 Mar 2021 00:00:00 +0530 Wed, 16 Jun 2021 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405704 Penalty for non-reporting at a check-post under the Karnataka Value Added Tax Act, 2003 was discretionary, not automatic. The assessee's explanation of stock transfer, prior online disclosure, generation of e-sugam, possession of prescribed documents, and an inadvertent wrong route was material to the alleged evasion, but these aspects were not considered in a reasoned manner by the authorities. The penalty order was therefore quashed and the matter remanded for fresh adjudication after proper hearing, without final determination of penalty liability on the merits. Case-Laws VAT and Sales Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405704