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2019 (6) TMI 175

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..... - HELD THAT:- The counsel for the petitioner does not object to availing the remedy under Section 59 of the Act but contends that having regarded to a question of importance by way of limitation is raised by the petitioner, the interest of the petitioner is reasonably protected keeping in view the swift decision taken through Ext.P7. The petitioner can be relegated to work out the relief avail .....

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..... . P1 Order No. 32100230722C/2011-12 dated 10-10-2013 completed the assessment. The 2nd respondent issued Ext. P2 notice under Section 56 of the KVAT Act, 2003. The petitioner through Ext. P3 replied to the notice in Ext. P2, the first and foremost objection taken by the petitioner is under subsection (c) of Section 56 (2) the Act which reads thus: ( 2) The Deputy Commiss .....

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..... y and there could be a direction from this Court to consider the objection of limitation raised by the petitioner in the manner prescribed in law. 4. The counsel for the petitioner does not object to availing the remedy under Section 59 of the Act but contends that having regarded to a question of importance by way of limitation is raised by the petitioner, the interest of the peti .....

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