9911796707
TMI Blog2024 (6) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... order - applicability of time limitation period u/s 25(1) of KVAT Act - HELD THAT:- The assessing authority appears to have ignored the said contention on limitation apparently, because the assessment order was passed pursuant to an audit objection raised in terms of Section 25A of the KVAT Act. At any rate, since the issue of applicability of the limitation provision under Section 25 (1) on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance tax, interest and penalty pending disposal of the writ petition. Petition allowed. - HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE SYAM KUMAR V.M. For the Appellant : By Advs. R. Sreejith, K. Krishna For the Respondent : Sr.GP-V.K. Shamsudheen. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This Writ Appeal has been preferred against the interim order dated 21.02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024 and the writ petition was posted in due course to enable the Government Pleader to file a counter affidavit. 3. We have heard Smt. K. Krishna, the learned counsel for the appellant and Sri. V.K. Shamsudheen, the learned Government Pleader for the respondents. 4. On a consideration of the rival contentions, we find that the issue urged in the writ petition was essentially with regard to the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on before this Court, we are of the view that the appellant herein had established a prima facie case for the grant of a stay pending disposal of the writ petition. This is more so because the express provisions of Section 25 (1) of the KVAT Act clearly indicate that the limitation period for completion of assessment is six years from the end of the relevant assessment year. It is not in dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
