2018 (3) TMI 2076

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....er : Sri. M. Kumar, Addl. Government Advocate. For the Respondent : None. ORDER The petitioner - State is before this Court assailing the order dated 17.03.2016, passed by the Karnataka Appellate Tribunal in STA No. 1886/2014. 2. The Assessing Authority had imposed the penalty on the respondent by invoking the provision as contained under Section 53(12) of the KVAT Act. The respon....

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....as intercepted and penalty has been imposed. The contention on behalf of the respondent before the appellate authority is that the provision as contained in Section 53 of the Act cannot be invoked in respect of the inter-State transportation of goods and therefore the penalty levied is not justified. The Karnataka Appellate Tribunal by taking note of the contention has kept in view the provisions ....