2011 (9) TMI 545

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....Articles 14, 19 and 300A of the Constitution of India and being opposed to public interest and as being unfair and violative of scheme of Section 60 of KVAT Act.   2. Though such a relief is prayed for by the Petitioner, Mr. Gandhi, learned Advocate for the Petitioner submits that the prayer made in the writ petition can be treated as having been made by the Petitioner for a clarification that the order to be passed by the Commissioner based on notice at Annexure-A should not have retrospective effect.   3. The records reveal that the Petitioner is a manufacturer of fruit juices, etc. He sought for certain clarification from the Authority for Clarification and Advance Rulings under Section 60 of the KVAT Act, 2003. The said ....

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....on. Pursuant to such clarification, the Petitioner is said to have been paying tax at 4 per cent, However, as aforementioned, notice came to be issued as per Annexure-A by the Commissioner under Section 64(2) of KVAT Act on 15th July, 2010 proposing to revise the clarification issued by the authority. According to the Commissioner, the clarification issued by the authority is erroneous and the same is prejudicial to the interest of such exchequer.   5. Since it is open for the Petitioner to file objections to the said notice, this Court does not wish to enter into the merits of the matter at this stage. However, the only question to be considered in this matter is as to whether the order to be passed by the Commissioner, if goes aga....