TMI Blog2021 (3) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... ction in the matter - in view of the decision in the case of Hon ble Supreme Court in the case of UNION OF INDIA AND ANOTHER VERSUS KUNISETTY SATYANARAYANA [ 2006 (11) TMI 543 - SUPREME COURT] , as the authority who has issued the show cause notice is having jurisdiction to do so, a mere issuance of show cause notice does not infringe the right of the present appellant and therefore, the question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'Act 2003', for brevity). The petitioner's contention is that the petitioner is a registered dealer and he has purchased the goods from a registered dealer and later on, it came to the notice of the petitioner that the seller had not paid the taxes and in those circumstances, notices were issued to the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Act 2003. The notices have not been issued by an authority who is not having jurisdiction in the matter. The Hon ble Supreme Court in the case of Union of India vs. Kunisetty Satyanarayana, reported in (2006) 12 SCC 28 , in paragraphs 13 and 14 has held as under: 13. It is well settled by a series of decisions of this Court that ordinarily no writ lies against a charge sheet o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned may drop the proceedings and/or hold that the charges are not established. It is well settled that a writ lies when some right of any party is infringed. A mere show-cause notice or charge-sheet does not infringe the right of any one. It is only when a final order imposing some punishment or otherwise adversely affecting a party is passed, that the said party can be said to have any grievance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2021 (The State of Karnataka vs. M/s. Tallam Apparels) while passing the final order. 7. With the aforesaid observations, Writ Appeal stands disposed of. 8. In case a reply is filed within a period of four weeks from today, the Assessing Officer shall take into account the reply filed by the petitioner to the show cause notices. 9. The time lost before this Court will not come in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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