https://www.taxtmi.com/caselaws?id=758302 The SC determined that per Section 72(2) of the Karnataka Value Added Tax Act, 2003, issuing a show-cause notice is mandatory before any penalty imposition, which is not automatic. The suo moto revision under Section 64 was unnecessary. The HC's decision to annul the Joint Commissioner's order was affirmed, and the SLP was dismissed. en-us Tue, 30 Jul 2024 00:00:00 +0530 Wed, 11 Sep 2024 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758302 The SC determined that per Section 72(2) of the Karnataka Value Added Tax Act, 2003, issuing a show-cause notice is mandatory before any penalty imposition, which is not automatic. The suo moto revision under Section 64 was unnecessary. The HC's decision to annul the Joint Commissioner's order was affirmed, and the SLP was dismissed. Case-Laws VAT / Sales Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758302