2021 (10) TMI 886

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocates, for the Petitioner. JUDGMENT The petitioner challenges Ext.P5 order passed under Section 25A of the KVAT Act by the respondent. The petitioner has a case that the notice issued, which is produced as Ext.P3, was under Section 25(1) of the KVAT Act. However, when the order was passed, it is seen to be passed under Section 25(A) of the KVAT Act. 2. The main grievance pointe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istant Commissioner (Assessment) [1994 KLJ (Tax Cases) 24], this Court has held that even in a case where an alternate remedy exists, if the impugned orders have been passed in undue haste and in violation of the principles of natural justice, the extraordinary jurisdiction under Article 226 can be invoked so as to set right the illegality. 6. I find from Ext.P5 that there has been undue h....