2025 (2) TMI 1980

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....etition No. 12 of 2022 - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR JUSTICE KRISHNA S DIXIT AND HON&#39;BLE MR JUSTICE G BASAVARAJA For the Petitioners : Sri. Aditya Vikram Bhat, Aga For the Respondent : Respondent Served And Unrepresented ORAL ORDER PER: HON&#39;BLE MR JUSTICE KRISHNA S DIXIT: This revision petition by the State filed under Section 65(1) of Karnataka Value Added T....

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....e Petitioner's case, the Tribunal was right in law in allowing the respondent's appeal and setting aside the order passed by the Check post Officer as affirmed by the First Appellate Authority? 2. Whether on the facts and in the circumstances of the Petitioner's case, the Appellate Tribunal was right in law in holding that the Act of the respondent in upholding the e-sugam on the EFS (Ele....

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....he Assessee has remained unrepresented despite service of notice and that would not deter the Court from deciding the cause brought before it. 5. Having heard the learned AGA and having perused the Petition Papers, we are inclined to grant indulgence in the matter inasmuch as, the subject Notification based on which the impugned order has been structured, was no longer existing because of issua....