Penalty couldn't be levied due to expiry of e-sugam validity that accompanied goods under transport: HC

GST/CST & VAT : Karnataka VAT - Where Competent Authority had levied penalty upon assessee under section 53(12) of Karnataka VAT Act on plea that validity of e-sugam accompanied with goods under transport had expired, since explanation given by assessee was reasonable, levy of penalty was not justified

from www.taxmann.com Latest Case Laws https://ift.tt/2vqtzAA