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2019 (4) TMI 1758 - HC - VAT and Sales TaxValidity of assessment order - time limitation - case of petitioner is that the said orders passed in terms of Section 25B of the KVAT Act/Section 17(7) of the KGST Act are illegal, in that, they have been passed after the expiry of the period of limitation contemplated under Section 25(1) of the KVAT Act as also Section 17 of the KGST Act - HELD THAT:- For the assessment year 2007-08, the assessment under the KVAT Act was initially completed by the Assessing Authority, and pursuant to an appeal carried by the petitioner assessee, the matter has now been remanded by the First Appellate Authority to the Assessing Authority. The completion of the assessment, based on the directions of the First Appellate Authority, cannot be affected by any period of limitation prescribed under Section 25(1) of the KVAT Act. However, a notice under Section 25(1) of the KVAT Act has also been issued to the petitioner by the Department. For the assessment year 2008-09, the notice under Section 25(1) was issued on 11.3.2016 well beyond the period of five years contemplated under Section 25(1) of the KVAT Act. Under said circumstances, the said notice as also Ext.P8 order that purports to extent the time limit, cannot be legally sustained - The respondent are directed to proceed with the assessment for the year 2009-10, solely based on the notice dated 10.9.2013 issued to the petitioner. For the assessment year 2010-11, both the notices issued to the petitioner under Section 25(1) of the KVAT Act are dated 10.9.2013 and 11.3.2016, within the time limit of 5 years from the end of the assessment year prescribed under Section 25(1) of the KVAT Act. Inasmuch as the notices were issued within time and did not require any extension for them to be pursued, Ext.P10 order under Section 25B was strictly unnecessary. Petition dismissed.
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