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2018 (6) TMI 1403 - HC - VAT and Sales TaxIssuance of ‘C’ declaration form - KVAT Act, 2003 - non-speaking order - Held that:- The material on record clearly depicts though the Commissioner of Commercial Taxes on 12.05.2008 (Annexure-G) issued clarification, still the first respondent without considering the Section 15(5)(a) of KVAT Act, 2003 has proceeded to pass the one line impugned order which is not a speaking order without reference to the clarification issued by the Commissioner for Commercial Taxes. Therefore, same cannot be sustained - petition allowed.
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