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2015 (5) TMI 253 - HC - VAT and Sales TaxRequest for early disposal of appeal - Held that - Petitioner has filed an appeal before the Joint Commissioner of Commercial Taxes/respondent no.1 herein. As that appeal has not yet been taken up for consideration, the only direction that can be issued in this writ petition to the respondent no.1 is to consider the appeal filed by the petitioner as against the order at Annexure- D in accordance with law and in an expeditious manner in the context of registration of the petitioner s Firm under the provisions of the Karnataka Value Added Tax Act, 2003 Act. For that purpose, petitioner is directed to appear before the 1st respondent on 3.12.2014 without insisting on any separate notice from that authority. - Petition disposed of.
Issues:
1. Quashing of order dated 23.5.2014 2. Direction for early disposal of appeal 3. Consideration of appeal by Joint Commissioner of Commercial Taxes Analysis: The petitioner sought various reliefs through a writ petition, including quashing an order dated 23.5.2014 and seeking a direction for the early disposal of their appeal. The petitioner's counsel clarified that they are no longer pressing for the quashing of the order but are solely seeking a directive for the Appellate Authority to promptly dispose of the appeal. It was highlighted that despite requests for early disposal, the petitioner had not been registered as a dealer under the Karnataka Value Added Tax Act, 2003. After hearing both parties, the court directed the Respondent No.1, the Joint Commissioner of Commercial Taxes, to consider the appeal filed by the petitioner against the order dated 23.5.2014 expeditiously. The court emphasized the need for the registration of the petitioner's firm under the relevant tax legislation. The petitioner was instructed to appear before the Respondent No.1 on a specified date without requiring a separate notice. The Respondent No.1 was directed to consider and dispose of the appeal by a specified deadline. In conclusion, the writ petition was disposed of with the court's observations and directions regarding the consideration and disposal of the petitioner's appeal. The judgment focused on ensuring a timely resolution of the appeal in light of the petitioner's registration status under the Karnataka Value Added Tax Act, 2003.
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