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2016 (2) TMI 1017 - KARNATAKA HIGH COURTValidity of order passed by Additional Commissioner of Commercial Taxes - Order passed without providing any reasons - Held that: - the present matter is covered by the decision of this court in the case of M/s Stovekraft Pvt Ltd Versus The Additional Commissioner of Commercial Taxes [2016 (3) TMI 931 - KARNATAKA HIGH COURT], where it was held that Respondent is also unable to show any reasons supporting the operative portion of the Order passed by the Commissioner. It is also hardly required to be stated that unless some reason if not in detail but precise are recorded, the operative portion of the Order would not be backed by the reasons of the Authority who has ultimately passed the Order - If the impugned order is considered in the light of the observations made in the above referred decision, we do not find any reasons are recorded for basing the ultimate operative order passed by the Commissioner - appeal allowed.
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