Jayant Patel, J.

These appeals are directed against order dated 03/02/2011 passed by the Learned Single Judge in the respective writ petitions whereby, the Learned Single Judge for the reasons recorded in the order, quashed the order passed by the first respondent-authority and issued further directions.

2. The brief facts of the case are that in the year 2006, respondent applied for composition of tax under Section 15 r/w Rule 137 of the Karnataka Value Added Tax Act, 2003 [hereinafter, referred to as "the KVAT Act"]. The said application was processed and ultimately, on 20/12/2006, certificate came to be issued and a copy of the said certificate is at Annexure "A", produced in the writ petition. On 02/07/2010 roughly after a period of 3½ years, the first respondent issued show-cause notice under Section 39(1) of the Act, proposing to levy tax at the rate of 12.5%, for the assessment period of 2005-06, stating that the respondent was not involved in the activity of works contract and therefore, reassessment was to be made. On 10/09/2010, petitioner submitted reply to the show-cause notice and prayed to drop the notice. On 29/09/2010, the first respondent proceeded to pass the