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2018 (6) TMI 1402
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....nt Sri C.S. Suryakanth, ADV. For Sri Atul K. Alur, ADV.)- For the Respondent ORDER The Karnataka Appellate Tribunal by the impugned Order dated 19.02.2016 in S.T.A No.474/2014 [M/s. Oasis Petro Trading Co., Vs. The State of Karnataka] has set aside the penalty imposed on the Petitioner-Assessee under Section 53[2-B] of the Karnataka Value Added Tax Act, 2003 ['Act', for short] on the grou....
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....stating that he is a new Registered Dealer who has obtained registration with effect from 25-10-2012; that he was not provided with the Password and user ID for generating e-sugam; that after obtaining the user ID and Password he has difficulty in uploading the details using the internet and that he was able in uploading the details and obtaining the e-sugam bearing No.8702212887 which had to be c....
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....s of the present appeal. 17. In view of the above, we are of the considered opinion that the order of the Check Post Officer is erroneous in not considering the existence of sufficient cause and other facts noted above and therefore the said order is not sustainable in law. Hence, we are required to answer Point No.I - that 'whether the order passed by the Check Post Officer is erroneous'....