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2019 (6) TMI 177 - KARNATAKA HIGH COURTRecall of assessment/demand - Section 38(5)(b) of the Karnataka Value Added Tax Act, 2003 - petitions was opposed mainly contending that the conduct of the petitioner disentitles him to the discretionary remedy in extraordinary jurisdiction - HELD THAT:- The reliance placed by the petitioner on the decisions enlisted in the writ petitions do not come to his aid in the absence of any explanation having been offered for not putting the order dated 03.05.2013 in challenge. He has rushed to the Writ Court only after the Magistrate Court has issued the Accused Summons on 16.01.2018 at Annexure-K. Even there he has brooked delay in as much as the petition is filed on 27.07.2018. Prima facie, petitioner does not appear to be a scrupulous tax payer. No other ground having been urged, these writ petitions being devoid of merit fail. Petition dismissed.
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