2018 (4) TMI 50

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....e Karnataka Appellate Tribunal is right in allowing the appeal filed by the Respondent? (b) The question is, whether Karnataka Appellate Tribunal is right in law even though e-sugam produced by the Respondent at the time of interception is beyond the time prescribed in the Notification issued by the Commissioner of Commercial Taxes under Section 53(2-A) of the KVAT Act?" 2. Briefly stated the facts of the case are, Assessee-respondent placed order to purchase ceramic glazed tiles from a firm in Gujarat. Accordingly, 9071 boxes of tiles were dispatched through a ship M.V. Oel which reached Mangaluru Port on 27.12.2012. Customs clearance was completed on 31.12.2012.   3. On 3.1.2013, the vehicle carrying tiles was intercepted by the ....

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....ision of Sec.53(2)(A) have been contravened. The observation of the First Appellate Authority as disclosed in page no.3 of the order passed in KVAT AP.394/2012-13 dated 19/11/2013 is that .................... Since there is a contravention of sec.53(2) and 53(2-A) by the Appellant by carrying a e-sugam the validity period of which expired the Respondent is fully justified in levying the penalty at twice the amount of tax payable which is the minimum.................................... With this observation, the First Appellate Authority has dismissed the appeal. In this order of the First Appellate Authority in page no.2 the First Appellate Authority has also referred the submission of the agent of the party i.e., Sri. Abdul Kader Iddya th....