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2021 (4) TMI 1279 - HC - VAT and Sales TaxValidity of assessment order - ex-parte order - levy of tax on unaccounted purchases - rectification application - HELD THAT:- It is seen that the petitioner had preferred rectification application under Section 66 of the KVAT Act after issuance of the assessment order under Section 25 of the KVAT Act for the year 2016-17. The rectified assessment order has already been passed which is at Ext.P4. Dissatisifed with the said rectified assessment order, petitioner has again preferred further application which is at Ext.P5. The endorsement on that application makes it clear that the same has received by the authority on 26.03.2021. Within few days, the petitioner has approached this Court and the learned counsel for the petitioner is seeking a direction to the respondents to decide the application at Ext.P5 in a time bound manner. Once the rectification application has been disposed of and the rectified assessment order is passed, the remedy, if any, which can be available to the petitioner is that of challenging the rectified assessment order in a statutory appeal. He cannot go on by filing rectification applications again and again - Petition dismissed.
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