2019 (10) TMI 1283

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....2750- 2760 OF 2019 - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE RAVI MALIMATH AND HON&#39;BLE MR. JUSTICE ASHOK S. KINAGI APPELLANT (BY SRI. D. R. RAVISHANKAR, ADVOCATE) RESPONDENTS (BY SRI. RAGHURAM B., ADVOCATE FOR R1 SRI. VIKRAM HUILGOL, HCGP FOR R2 AND R3) JUDGMENT RAVI MALIMATH J., Aggrieved by the order passed by the learned Single Judge dated 24.09.2018, wherein the....

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....e is no merit in this appeal. 4. So far as the first contention that the appellant was not heard in the matter, the same cannot be accepted in view of the fact that she was represented by the Government Advocate before the learned Single Judge. She was arrayed as respondent No.1 in her official capacity. It is needless to state that the writ petitions are filed against the State in the name of ....

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....Single Judge in the impugned order. The learned Single Judge while considering the plea has held at paragraphs 5 to 8, as follows: "5. The learned AGA for the Respondent-Revenue Mr.T.K.Vedamurthy was unable to make out any ground for non applicability of the said Notification to the facts and circumstances of the case. The satisfaction of condition of the Notification by the Assessee is a....

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....r deserves to pay the exemplary costs for passing such whimsical order and the writ petition deserves to be allowed. 8. Accordingly, the writ petition is allowed and the impugned order Annexure-A dated 28.10.2016 passed by the 1st respondent is hereby quashed and set aside. The 1st respondent - Assessing Authority Ms.K.C.Sujatha, Deputy Commissioner of Commercial Taxes (Audit) - 2.4, Beng....