High Court of Karnataka Allows Revision Petitions in CST Act Penalty Case — Non-Furnishing of Form-H Declaration for Export Sales. The Court held that penalty under Section 9(2) of the CST Act read with Section 63 of the KVAT Act cannot be imposed when the assessee had exported the goods and the failure to furnish Form-H was due to the death of the assessee and subsequent inability to obtain the declaration from the foreign buyer.
27 Aug 2015The petitioner, E. Ramamurthy, was a dealer engaged in the extraction and sale of iron ore. He died on 05.08.2006, after the relevant assessment perio...
