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2018 (10) TMI 146 - HC - VAT and Sales TaxValidity of reassessment order - purchase tax u/s 3(2) of the KVAT Act, 2003 - N/N. FD 82 CSL 10(VI), Bangalore, dated 31.03.2010. Held that:- This Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement for the period 01.04.0211 to March 2012 just ignoring the applicable Notification and throwing it to winds. The said order is therefore nothing less than suffering from malice-infacts as well as malice-in-law. Therefore, the said responsible officer deserves to pay the exemplary costs for passing such whimsical order and the writ petition deserves to be allowed. The writ petition is allowed and the impugned order Annexure-A dated 28.10.2016 passed by the 1st Respondent is hereby quashed and set aside.
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