2016 (2) TMI 1017

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..... vt Ltd Versus The Additional Commissioner of Commercial Taxes [2016 (3) TMI 931 - KARNATAKA HIGH COURT], where it was 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 .....

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..... e raised for consideration, they are simultaneously considered. 3. The present appeals are directed against the order dated November 31, 2015 passed by the Additional Commissioner of Commercial Taxes (hereinafter referred to as the Commissioner ) whereby, the order passed by the appellate authority is set aside and the prescribed authority is directed to revise demand notice as mentioned in t .....

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..... for the respondent and waives notice of admission and with the consent of learned advocate appearing for both sides, the appeals are finally heard. 2. The present appeals are directed against the order dated November 30, 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 .....

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..... he ground on which the final operative order is passed. 6. Mr. T. K. Vedamurthy, learned Government Pleader for the 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 backe .....

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..... eration and hence shall stand disposed of. 6. If the impugned order is considered in the light of the observations made in the above referred decision, we do not find any reasons are recorded for basing the ultimate operative order passed by the Commissioner. Under the circumstances, the same view as was taken by this court in the above referred matter deserves to be taken. Hence, the followi .....

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