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2019 (6) TMI 174 - HC - VAT and Sales TaxRecovery of the tax assessed with respect to the year 2000-2001 - KGST Act - HELD THAT:- The assessment finalized with respect to the year 2000-2001 is within time. We take note of the fact that, Ext.P13 is a composite notice with respect to the year 1999-2000 also. There is no challenge raised with respect to the said assessment contending question of limitation. The only contention raised against the demand for the said year is that the amounts already paid was not given credit. The appellant had raised a contention that, the appeal referred to in Ext.P3 judgment has not been disposed of and no order in that respect has been communicated to him. There is no merit in the contention that the revenue recovery steps cannot be pursued with respect to the said year. However, if due credit has not been given to the interim payments made, it will be left open to the appellant to point out the same before the recovery authorities and to seek set off. Appeal dismissed.
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