https://www.taxtmi.com/caselaws?id=154499 A cryptic refusal of waiver of penalty under section 13(2A) of the Karnataka Sales Tax Act, 1957, without showing consideration of the materials placed, is arbitrary and cannot stand. An order passed under that provision is not immune from scrutiny under article 226, because writ review extends to executive, administrative and quasi-judicial orders. The authority must disclose application of mind and adequate reasons, especially where discretionary power affects civil consequences and natural justice applies. The High Court quashed the unreasoned rejection and directed reconsideration of the assessee's application in accordance with law. en-us Tue, 29 Oct 1985 00:00:00 +0530 Thu, 22 Aug 2013 17:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154499 A cryptic refusal of waiver of penalty under section 13(2A) of the Karnataka Sales Tax Act, 1957, without showing consideration of the materials placed, is arbitrary and cannot stand. An order passed under that provision is not immune from scrutiny under article 226, because writ review extends to executive, administrative and quasi-judicial orders. The authority must disclose application of mind and adequate reasons, especially where discretionary power affects civil consequences and natural justice applies. The High Court quashed the unreasoned rejection and directed reconsideration of the assessee's application in accordance with law. Case-Laws VAT and Sales Tax Tue, 29 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154499