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TMI Blog2019 (4) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... other aspects - Held that:- The fact is not disputed by learned Government Pleader appearing for the respondents, and it is conceded that the correctness of the decision in M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300 - KERALA HIGH COURT] is now pending consideration in other writ appeals. A remittance of the writ petition for a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining to the year 2010-2011 was under challenge in the writ petition based on a contention that the proceeding for assessment was initiated after lapse of period stipulated under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act', for short). Inter alia, the jurisdiction of the assessing authority was also challenged on the basis of challengi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts. The above fact is not disputed by learned Government Pleader appearing for the respondents, and it is conceded that the correctness of the decision in W.P (C) No.11335/2018 and connected cases is now pending consideration in other writ appeals. Under such circumstances we are of the opinion that a remittance of the writ petition for a fresh consideration and disposal based on the grounds rais ..... X X X X Extracts X X X X X X X X Extracts X X X X
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