2009 (1) TMI 795 - HC - VAT and Sales Tax

Summary

The High Court of Karnataka, in the 2009 case of Patil N.K., J., issued an order in response to a petition submitted by the petitioner. The petitioner sought to quash an endorsement dated September 12, 2007, and directed the first respondent to consider an application filed under section 69 of the Karnataka Value Added Tax Act, 2003. The petitioner had submitted a detailed representation on September 4, 2007, requesting rectification of an order and keeping a demand in abeyance. The court found that the endorsement issued by the first respondent lacked compliance with the principles of natural justice and was therefore set aside. The matter was remitted back to the first respondent for reconsideration, with instructions to take an appropriate decision within six weeks. The writ petition was allowed in part, with the court emphasizing the need for a fair and just process in handling the petitioner's request.