9911796707
TMI Blog2025 (1) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... to extend the period of completion of assessment by a further period of one year as provided under Section 17 (7) of the KGST Act. This not having been done, the findings arrived at by the appellate tribunal agreed, that the assessment completed on 30.11.2018 was barred by limitation. The S.T. Revision therefore fails and is accordingly dismissed. - HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE EASWARAN S. For the Petitioner : By Smt. Resmitha Ramanchandran, Government Pleader. For the Respondent: By Adv P. N. Damodaran Namboothiri. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. The State is in revision before us aggrieved by the impugned order of the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent/assessee was with regard to the limitation period prescribed under Section 17 (6) of the KGST Act for completion of the assessment. Under Section 17 (6) of the KGST Act an assessment had to be completed within four years from the end of the year to which the assessment related. The assessment year in question being 2013-2014 and the end of that assessment year falling on 31.3.2014, the assessment had to be completed in terms of Section 17 (6) of the KGST Act by 31.3.2018. Admittedly, the assessment in the instant case was not completed by that date. The revenue, however, took the stand that it had obtained permission from the Deputy Commissioner for extension of the period of completion of the assessment beyond the period me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 17 (7) of the KGST Act, the order of the Deputy Commissioner extending the time limit had to be communicated to the assessee before the expiry of the original period of four years contemplated under Section 17 (6) of the KGST Act for completion of the assessment. The tribunal found that inasmuch as there was no communication of the order of the Deputy Commissioner to the assessee, or any notice issued to the assessee informing him of the extension of period of limitation for completion of the assessment, the assessment completed on 30.11.2018 could not be legally sustained. The Review Application preferred by the appellant/revenue was also therefore dismissed by the Appellate Tribunal. 7. On a consideration of the reasons given by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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