TMI Blog2022 (11) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... suance of notice is well within the jurisdiction, and no exception could be taken. The argument of the respondents is accepted by this Court then, the amendment made through Finance Act 11/2017 is made more prospective than what is intended by the Legislature and the judgments of this Court. The subtle attempt made to sustain the judgments under appeal does not find favour with us for the above reasons. Hence, the judgments under appeal are set aside. The dealers/respondents herein are given liberty to file appeal before the Appellate Authority by enclosing a copy of the judgment within four weeks from today. The delay occasioned during the pendency of the appeal and the writ petition is excused. Appeals are allowed. - WA NO. 1757 OF 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for issuing a re-assessment notice under Section 25(1) of the KVAT Act. Without mincing any expression, the learned counsel fairly states that for want of instructions or proper verification the appellants counsel consented to disposing of the writ petitions by following the principle laid down in Baiju A A Case. Statement by the counsel appearing for both parties ignores a crucial test considered by this Court in Commercial Tax Officer v. Najeem 2018 (3) KLT 8772018 (3) KLT 877 and Baiju A A, namely with the expiry of 5 year period of limitation on the completion of 31.03.2017, a right is said to have been accrued in favour of dealers from the rigour or ordeal of reassessment. Therefore, as the Amended Act is made effective from 01.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.20 31.03.21 25.06.2020 1709/20 2013-14 31.03.19 31.03.20 03.02.2020 15/21 2014-15 31.03.20 31.03.21 25.06.2020 1711/20 2014-15 31.03.20 31.03.21 15.06.2020 22/21 2013-14 31.03.19 31.03.20 19.02.2020 24/21 2013-14 31.03.19 31.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be taken. The argument of the respondents is accepted by this Court then, the amendment made through Finance Act 11/2017 is made more prospective than what is intended by the Legislature and the judgments of this Court. The subtle attempt made to sustain the judgments under appeal does not find favour with us for the above reasons. Hence, the judgments under appeal are set aside. The dealers/respondents herein are given liberty to file appeal before the Appellate Authority by enclosing a copy of the judgment within four weeks from today. The delay occasioned during the pendency of the appeal and the writ petition is excused. The appeals if filed shall be numbered, be heard on merits, and disposed of in accordance with law. Appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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