The VAT audit report has to file within the stipulated time of 31-12-2009. The dealer has filed the VAT Audit report on 28-2-2010. Then the jurisdictional officer has issued a notice to the dealer to pay a penalty of Rs.5000-00 and also asked to pay a penalty of Rs. 50-00 per day from the stipulated date to the date filing of VAT Audit report. Is it not double penalty for the same offence of delay in filing of VAT audit report. Please clarify the same.Can the dealer file a writ petition in the High Court against these provisions as the provision of sec 72(1) of the KVAT Act has been struckdown by the High Court of Karnataka. Please refer any advocate from Bangalore who is dealing in taxation matters, can represent this case in the High Court.
