2019 (5) TMI 800

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..... ement for refund has been quantified at a particular amount in 2016, the liability for the assessment year 2014-15 has not been quantified. Unless this is quantified, the amount payable may not be due. Therefore, it is better that the assessment is completed. The writ petition is disposed of directing the petitioner to produce the documents that the department has listed out in their letter dat .....

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..... . Suri Babu, learned counsel for the petitioner and Mr. J. Anil Kumar, learned Special Standing Counsel for the respondents. 3. The petitioner was granted deferment of sales tax for a period of 14 years commencing from 20.08.1997 upto 19.08.2011, by the proceedings dated 15.01.1998. It appears that the petitioner wrote a letter claiming that an amount of ₹ 44,16,405/- was lyi .....

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..... roduced by the petitioner were not sufficient and therefore, the assessment for 2014-15 is not completed. Since it is not completed, the system generated arrear notice has been served on the petitioner. 6. It is clear from the rival contentions that while the entitlement for refund has been quantified at a particular amount in 2016, the liability for the assessment year 2014-15 has .....

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