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2016 (3) TMI 931 - KARNATAKA HIGH COURT

2016 (3) TMI 931 - KARNATAKA HIGH COURT - [2016] 90 VST 421 (Kar) - 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 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 o .....

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sides, the appeals are finally heard. 2. The present appeals are directed 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 aside and the CTO [Audit] - 2.3, DVO-2, Bangalore, is directed to issue revised demand notice as per the computation of tax liability. 3. We have heard Mr. Harish V.S., learned Coun .....

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