TMI Blog2016 (2) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... r is illegal and is bad in law - Accordingly, the petition is allowed. Decided in favor of petitioner. - WRIT PETITION No.8376 OF 2016 (T-CST) - - - Dated:- 15-2-2016 - THE HON BLE MR. JUSTICE ANAND BYRAREDDY For the Pititioner : Shri R.V.Prasad, Advocate For the Respondent : Shri S.V.Giri Kumar, Additional Government Advocate ORDER Heard the learned Advocate Shri R.V. Prasad appearing for the petitioner. The learned Government Advocate is directed to take notice. The petition is considered on merits having regard to the circumstances. 2. The petitioner is a Private Limited Company and a dealer registered under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act , for brevity) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reply was filed by way of objections vide a letter dated 23.12.2015 and the petitioner had made available a copy of the order of re-assessment dated 21.11.2011 passed by the first respondent for the periods April 2007 to July 2009, with a prayer to the second respondent to drop all further proceedings pursuant to the notice dated 7.12.2015. In respect of the periods from August 2009 to March2010, the petitioner had filed an additional reply dated 28.12.2015 to the second respondent to state that due to an accidental fire in the corporate office of the petitioner on 25.04.2015, all the records maintained therein were destroyed, and a request was made to provide time upto 20.01.2016 to enable the petitioner to file a reply. The second r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a copy of the earlier order while intimating the second respondent that the notice was misconceived as there was already an order. 5. Having regard to this glaring circumstance, the entire proceedings initiated is a duplication of the earlier proceedings and since the order was already passed for the relevant period, the impugned order is illegal and is bad in law. Accordingly, the petition is allowed. The impugned order is set aside. The learned Government Advocate is permitted to file his memo of appearance within two weeks. The office objection insofar as the legibility or otherwise of the annexures would not survive for consideration, as this Court has already read the annexures. - - TaxTMI - TMITax - CST, VAT & Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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