https://www.taxtmi.com/caselaws?id=33874 The court held that Section 72(1) of the Karnataka Value Added Tax Act, 2003, was unconstitutional as it violated Articles 14 and 19(1)(g) of the Constitution. The penalties imposed were deemed arbitrary, irrational, and disproportionate, failing the test of reasonableness and fairness. Consequently, the penalty orders and show-cause notices were quashed, and the amounts collected as penalties were ordered to be refunded to the petitioners. en-us Fri, 02 Jan 2009 00:00:00 +0530 Wed, 09 Apr 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33874 The court held that Section 72(1) of the Karnataka Value Added Tax Act, 2003, was unconstitutional as it violated Articles 14 and 19(1)(g) of the Constitution. The penalties imposed were deemed arbitrary, irrational, and disproportionate, failing the test of reasonableness and fairness. Consequently, the penalty orders and show-cause notices were quashed, and the amounts collected as penalties were ordered to be refunded to the petitioners. Case-Laws VAT and Sales Tax Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33874