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2019 (6) TMI 177

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..... LD THAT:- The reliance placed by the petitioner on the decisions enlisted in the writ petitions do not come to his aid in the absence of any explanation having been offered for not putting the order dated 03.05.2013 in challenge. He has rushed to the Writ Court only after the Magistrate Court has issued the Accused Summons on 16.01.2018 at Annexure-K. Even there he has brooked delay in as much as .....

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..... Value Added Tax Act, 2003 (hereafter Act ), in which he had sought for in substance the recall of assessment/demand dated 09.06.2011. 2. After service of notice, the respondents having entered appearance through the learned Additional Government Advocate, Smt. Veena Hegde, opposed the writ petitions mainly contending that the conduct of the petitioner disentitles him to the discretionary .....

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..... ation was rejected, the Authorities had instructed him to produce the Books of Accounts within seven days, which the petitioner having not done, the impugned order cannot be faltered. 5. The reliance placed by the petitioner on the decisions enlisted in the writ petitions do not come to his aid in the absence of any explanation having been offered for not putting the order dated 03.05.201 .....

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