https://www.taxtmi.com/caselaws?id=335866 A quasi-judicial clarification fixing tax liability must be supported by reasons and must deal with the prior advance ruling before altering the applicable rate. The impugned order changed the tax rate from 4% to 14% without recording reasons or granting a reasoned hearing, so it was a non-speaking determination affecting rights and could not be sustained. The Karnataka HC quashed the order and remanded the matter to the Commissioner for fresh consideration, with directions to pass a reasoned order after hearing the assessee and interim protection against further proceedings. en-us Mon, 28 Nov 2016 00:00:00 +0530 Mon, 12 Dec 2016 12:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335866 A quasi-judicial clarification fixing tax liability must be supported by reasons and must deal with the prior advance ruling before altering the applicable rate. The impugned order changed the tax rate from 4% to 14% without recording reasons or granting a reasoned hearing, so it was a non-speaking determination affecting rights and could not be sustained. The Karnataka HC quashed the order and remanded the matter to the Commissioner for fresh consideration, with directions to pass a reasoned order after hearing the assessee and interim protection against further proceedings. Case-Laws VAT and Sales Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335866