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2021 (4) TMI 128

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..... eedings pertaining to the alleged defect No.10 pointed out in the revised notice under Section 25(1) of the KVAT Act which is placed on record at Ext.P3. The impugned order at Ext.P1 is quashed and set aside and the matter of assessment is remitted to the concerned officer for deciding the same afresh after hearing the petitioner and after considering the effect of the orders passed by this Cou .....

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..... Added Tax Act at Ext.P3 to point out the alleged defect No.3. With this, it is argued that the petitioner has already approached this Court by filing W.P.(C). No.17912 of 2020 wherein all proceedings concerning the penalty imposed in respect of the alleged suppressed turnout are stayed by this Court. Learned counsel for the petitioner further submits that subsequently, by Ext.P4 order, the stay .....

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..... he defect No.10 was pointed out by the Assessing Officer as per the revised notice under Section 25(1) of the KVAT Act (Ext.P3). However, at the same time, it is seen that this Court in W.P.(C). No.17912 of 2020 had issued notice before admission and granted stay in respect of the proceedings pertaining to the alleged defect No.10 pointed out in the revised notice under Section 25(1) of the KVAT A .....

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