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TMI Blog2019 (3) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The petitioner had also raised various other grounds based on the question of limitation. Therefore it is evident that the writ petition was disposed of without considering those contentions on merits. Therefore it is appropriate to have a remand of the matter to the Single Bench for considering those grounds. The impugned judgment is hereby set aside - The writ petition is resto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le because it was issued beyond the period of limitation stipulated under Section 19 of the 101th Amendment of the Constitution as well as the same is barred under provisions of the KVAT Act 2003. 3. The learned Judge had dismissed the writ petition relying on a common judgment passed by this court in M/s Sheen Golden Jewels(India) Pvt. Ltd. v. The State Tax Officer(IB)-I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve writ appeal is hereby allowed. The impugned judgment in W.P.(C) No.27023/2018, dated 12 th February, 2019 is hereby set aside. The writ petition is restored on to the file of this court. 7. It is made clear that the remand will be limited specifically with respect to the contentions on the question of limitation made against the assessment. Needless to observe that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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