2019 (12) TMI 883

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..... eking a direction to the said authority to consider the said appeals without raising issue of limitation - HELD THAT:- The prescribed authority has concluded the assessments for the periods in question and accordingly issued demand notices and the garnishee notices. Being aggrieved, the petitioner is before this Court. There is no legal impediment to consider the alternative prayer of the petit .....

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..... ant to the assessment orders impugned herein, subject to compliance of Section 63[4] of the Act. Petition disposed off. - Writ Petition No.51588/2019 (T – RES) - - - Dated:- 3-12-2019 - THE HON BLE MRS. JUSTICE S. SUJATHA PETITIONER: SRI SURYANARAYANA T., ADV. AND SRI VARAHAGIRI VINAY GIRI, ADV RESPONDENT: SRI T.K. VEDAMURTHY, AGA. OR .....

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..... eals without raising issue of limitation. 2. The petitioner is a private limited company registered both under the provisions of Karnataka Value Added Tax Act, 2003 ( KVAT Act for short) and Central Sales Tax Act, 1956 ( CST Act for short). The petitioner is engaged in the manufacture and sale of oil seals, mechanic seals and large size bearings. 3. The prescribed .....

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..... the Appellate Authority on merits without objecting to the period of limitation. 6. In view of the Garnishee notice being issued by the respondent, this Court deems it appropriate to stay the Garnishee notice until the Appellate Authority decides the application to be filed by the petitioner seeking stay of the demand pursuant to the assessment orders impugned herein, subject to co .....

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