British Biologicals vs The Joint Commissioner of Commercial Taxes

B.V. Nagarathna, J.—The petitioner has sought a direction to respondent 1 to dispose of petitioner''s appeals filed on 19-2-2014 for the year 2005-2007 against the order of reassessment dated 18-1-2014 (Annexure-A) made under sub-section (2) of Section 9 of the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act") read with the provisions of Karnataka Value Added Tax Act, 2003 and Rules made thereunder. Heard the learned Counsel for the petitioner and learned Additional Government Advocate, who appears for respondents and perused the material on record.

During the course of submission, it was brought to my notice that the impugned reassessment order dated 18-1-2014 for the assessment year 2006-2007 (Annexure-A), is pending consideration before the first respondent-Appellate Authority. In that view of the matter, there could be no interference at this stage to the impugned notice dated 24-2-2014 at Annexure-C.

Learned Counsel for the petitioner submits that he would seek protective orders before the first respondent-Appellate Authority and he may be permitted to withdraw these writ petitions. Submission of the learned Counsel is placed on record. Writ petitions are dismissed as withdrawn reserving liberty to the petitioner to avail of other remedies in law insofar as impugned notice dated 24-2-2014 is concerned.