RADHA-RAMAN HOSPITALITY (PRIVATE) LIMITED Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The petitioner is stated to be in hotel business. The challenge in these writ petitions is notice dated 29-4-2014 (Annexure-F) and the circular dated 18-12-2013 (Annexure-E). I have heard the learned Counsel for the petitioner and learned Additional Government Advocate for the respondents.

(2.) The contention of the petitioner is that the impugned notice of demand is straight away making a demand from the petitioner with regard to the liability due under the provisions of the Karnataka Value Added Tax Act, 2003. The petitioner has not been given an opportunity to respond to this notice. Under the circumstances, it is submitted that the petitioner may be granted an opportunity to reply to the impugned notice as also to make submission with regard to the impugned circular dated 18-12-2013.

(3.) In the circumstances, the impugned notice dated 29-4-2014 (Annexure-F) shall be treated as a show-cause notice. The petitioner shall reply to the said notice within a period of two weeks from today. If such a reply is received by the 1st respondent by then, it shall be considered in accordance with law and thereafter, a fresh demand shall be issued to the petitioner in case necessity arises. It is needless to observe that till the reply of the petitioner is considered, no precipitative action shall be taken pursuant to the impugned notice.