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2018 (10) TMI 1527 - KARNATAKA HIGH COURTValidity of Assessment Order - constitutional validity of Section 174(1) (d) and (e) of the Karnataka Goods and Services Tax Act, 2017 - appealable order - Scope of SCN. Held that:- All these questions sought to be raised are only academic and do not really arise in the present case and the amended law and GST regime with effect from 01/07/2017 is not at all applicable to the facts of the present case for the year 2012-13. These questions are therefore left open to be considered in appropriate case. Since the re-assessment order under challenge Annexure C dated 31/03/2018 for the period 2012-13 is clearly appealable before the higher Appellate Authority under Section 62 of the KVAT Act, 2003, the present writ petition is dismissed with a liberty to the petitioner Assessee Company to avail the remedy by way of an appeal if it so chooses - petition dismissed.
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