2016 (5) TMI 296

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....m number has not been generated by the consignee M/s. Ganesh Enterprises, Bengaluru, (Tin-29240053230) when the documents were produced for verification on 06.07.2014, at 3.15 p.m. and since no proper reasons were mentioned in the explanation furnished by the petitioner assessee for such non-generation of e-sugam number before the entry into the State of Karnataka, the impugned penalty proceedings could not be dropped and in view of the absence of other valid documents on request of the authorised representative Mr. Basavaraj Talwar to levy minimum penalty, the said penalty of Rs. 4,18,755/- was imposed on the petitioner-assessee which was recovered from the petitioner-assessee on the spot by way of demand Draft no. 006828 dated 15.07.2014 ....

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....of particular transaction and the said e-sugam number has to be uploaded on website of the department for verification purposes to facilitate smooth transit of the vehicles carrying the goods. In the absence of any such reason for the lapse being assigned, the assessing authority cannot be faulted in imposing the said penalty in question. 6. The Division Bench if this court in the case of T.P. Mohammed -versus- The Additional Commissioner of Commercial Taxes, Zone-I, Bangalore (supra) held that the obligation of uploading of e-sugam number was introduced into law from 01.04.2010 and efforts were being made to educate the dealers and the obligations to comply with the said requirement. However in the facts of the case before the court, th....