2019 (10) TMI 267

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..... br>Dated:- 18-7-2019
W. A. No. 1623 of 2019 - -
GST
MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADVS. SRI. K. N. SREEKUMARAN, SRI. N. SANTHOSHKUMAR AND SRI.P.J.ANILKUMAR (A-1768) For The Respondents : SR. G.P. SRI MOHAMMED RAFEEQ JUDGMENT C. K. ABDUL REHIM , J. Petitioner in W.P.(C) No.39969 of 2018 is the appellant herein, challenging dismissal of th .....

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..... cases, dated 11th January,2019. 3. Learned counsel for the appellant contended that, the Single Judge had failed to consider the question of limitation raised in challenge against the impugned assessments. It is also pointed out that the learned Single Judge had failed to appreciate the contention raised based on the decision reported in Philips India Limited v. Assistant Commissioner (Assessmen .....

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..... ut that the omission to consider the grounds raised in the writ petition based on Section 25(1) KVAT Act, needs re-consideration. 5. We are of the opinion that a remand of the writ petition to the Single Judge for adjudication on the question as to whether the impugned assessments are hit by Section 25(1) of the KVAT Act, would suffice to meet the ends of justice. 6. Hence, the above writ appe .....

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