2020 (7) TMI 289

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..... Abhikalp Pratap Singh, Adv. Mr. Gaurav Agrawal, AOR For Respondent(s)   O R D E R 1. Delay condoned. 2. An order of reassessment passed by the petitioner on 28 October 2016 in her capacity as Deputy Commissioner of Commercial Taxes was challenged by the assessee. By the order, a demand was raised under the Karnataka Value Added Tax Act 2003. By an order dated 24 September 2018, the Sing....

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....urt. The Division Bench has upheld the order of the Single Judge. 4. Having regard to the conspectus of the present dispute, it is not necessary to issue notice in these proceedings to the assessee. The setting aside of the reassessment is not in question in the present proceedings nor is the direction imposing costs. The direction to recover costs from the petitioner and the observations against....

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.... the direction in paragraph 8 of the order for recovery of costs from the personal resources of the petitioner shall stand set aside. While doing so, we clarify, at the cost of repetition, that the order of the learned Single Judge quashing the reassessment is not the subject matter of the present proceedings and nothing contained in this order shall amount to an expression of opinion on the corr....