STATE OF KARNATAKA Vs. VINAYAK S JADHAV

JUDGEMENT

(1.) This petition is filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (for short 'the KVAT Act') challenging the order passed by the Karnataka Appellate Tribunal in STA No.388/2015 dated 27/10/2016. The appeal preferred by the respondent before the Appellate Tribunal came to be allowed in part. Being aggrieved by the same, this petition is filed.

(2.) The learned counsel for the petitioner submits that the impugned order passed by the Appellate Tribunal is contrary to Section 10(a) of the Central Sales Tax Act, 1986 (for short 'the Act') which enables the authority to levy penalty in case if the person, fails to provide Form C of Central Sales Tax Act. Since there is contravention he was punished with penalty under Section 10(a) of the Act. Hence, the order passed by the competent Authority is in consonance with the said provision. The Tribunal has not appreciated the case properly and allowed the appeal preferred by the respondent which is required to be set aside.

(3.) While filing this petition, the petitioner should be in a position to establish the substantial question of law involved in the matter and it is submitted that the substantial question of law taken by the appellant for interference is as to whether the Karnataka Appellate Tribunal erred in law while coming to a conclusion that there was no mens rea on the part of the respondent herein.