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M/s Stovekraft Pvt Ltd Versus The Additional Commissioner of Commercial Taxes

2016 (3) TMI 931 - KARNATAKA HIGH COURT

Validity of Commissioner's order - Order passed without providing any reasons - Breach of principles of natural justice - Held that:- Respondent is also unable to show any reasons supporting the operative portion of the Order passed by the Commission .....

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order of the Commissioner set aside. - Matter remanded back - STA Nos. 6/2016 & 11-21/2016 - Dated:- 18-2-2016 - Jayant Patel And S. Sujatha, JJ. For the Appellant : Sri Harish V S, Adv For the Respondent : SRI T K Vedamurthy, HCGP JUDGMENT The appea .....

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rected against the Order dated 30.11.2015 passed by the Additional Commissioner of Commercial Taxes, [Zone]-II, Bangalore [hereinafter referred to as Commissioner for the sake of convenience], whereby the Order of the First Appellate Authority is set .....

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eader for the Respondent. 4. In our view, one of the most vital aspects of the case is that no reasons whatsoever are mentioned by the Commissioner while passing the impugned Order except reproduction of the reasons recorded by the First Appellate Au .....

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the ground on which the final operative Order is passed. 6. Mr. T.K. Vedamurthy, learned Government Pleader for the Respondent is also unable to show any reasons supporting the operative portion of the Order passed by the Commissioner. It is also ha .....

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