2016 (11) TMI 460

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.... Sri. T. K. Vedamurthy, AGA ORDER 1. This writ petition is directed against the Notice given by the Assessing Authority namely the 1st respondent-Commercial Tax Officer, Check Post Hosur Road (Inward), Attibele, Bengaluru, seeking to impose penalty under Section 53 of the Karnataka Value Added Tax Act, 2003 (for short 'the Act'). 2. The learned counsel for the petitioner submitted that though t....

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....sed upon him. The petitioner being the consignee of the goods in question was required to produce along with the relevant documents like Invoice, Goods Transport Receipt etc., interalia, e-sugam number under the Scheme framed by the respondent- Commercial Tax Department for easy verification of the documents accompanying goods in transit at the time of checking. 4. The contention of the learned c....

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....ubmit an explanation for the delayed submission of the same and the same has to be considered by the concerned Assessing Authority himself. Since the impugned notice is merely a notice calling upon the petitioner to show-cause as to why the penalty in question may not be imposed upon him, the writ petition at this stage filed against the same is pre-mature. The petitioner is at liberty to furnish ....