2014 (10) TMI 893

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....cate For the Respondent: Smt. Sujatha, AGA JUDGMENT N. KUMAR J The assessee has preferred this appeal against the order passed by the Additional Commissioner of Commercial Taxes who has set aside the order of the Appellate Authority and restored the order passed by the Commercial Tax Officer under Section 53 (12) of the Karnataka Value Added Tax Act, 2003 (hereinafter for short referre....

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....n to show cause why penalty under Section 53 (2-A) of the Act should not be levied. On receipt of the notice, the assessee uploaded the details on the Website of the Commercial Taxes Department and obtained E-Sugama Form No. 1111233222. Along with the statement of objections, he also produced E-Sugama Form. It was acknowledged by the authorities on 10.8.2010. The assessee pleaded before the Check ....

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....f the revenue and accordingly it set aside the order. Against the said order, the assessee is before this Court. 5. It is not in dispute that, now one more notification is issued dated 28.2.2011 including rubber as one of the goods which require webhosting in E-Sugama Form before the goods are dispatched. In respect of the said notification, one more circular is issued as per Annexure-F insisti....

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....r, in a subsequent circular with reference to notification dated 28.2.2011 where also the rubber is included, again it is reiterated that penalty should not be imposed till the end of the said year. When law is amended, compliance is required from the dealers, whatever the advances in technology we have made, it takes some time to adjust to the new situations and circumstances.  When the auth....