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2019 (10) TMI 487 - HC - VAT and Sales TaxRecovery of arrears of Sales Tax - time limitation - Section 17(6) of the KGST Act - whether any obligation to pass fresh assessment orders for the years 1999-00 and 2000-01, was cast upon the first respondent on the basis of the directions contained in Exts. P7 and P8 judgments? - HELD THAT:- The petitioner cannot contend that the directions contained in Ext.P7 judgment was applicable for the assessment years 1999-00 and 2000-01 also. Hence, the contentions put forward by the petitioner, based on Exts.P7 and P8 judgments, are without substance and hence rejected. Whether Ext.P9 assessment order for the year 1999-00 is bad for the reason that the exemption available to rubble till January, 2000 was not taken into consideration by the assessing authority? - HELD THAT:- The assessee having failed to produce the requisite documents for the purpose of claiming exemption and having preferred an appeal against the assessment order, cannot be heard to contend that the assessment order was bad for the reason that a particular exemption was not taken into consideration by the assessing authority - the exemption claimed by the petitioner was not available through out the assessment year 1999-00. A reading of Section 17(6) shows that the section casts a liability on the assessing officer to complete the assessment within a period of four years from the expiry of the year to which the assessment relates. Completion of the assessment does not mean communication of the order of assessment. Ext.P10 assessment was completed on 28.03.2006 and not on 23.09.2013 or even 4.09.2006, as contended by the petitioner - In this context, it may be pertinent to consider the amendment brought to the KGST Act, by virtue of the Finance Act, 2005. Neither Ext.P11 nor any of the decisions therein lays down the position that an assessment order would be completed only on the order being served on the assessee. Hence, the contention that Ext.P10 order was issued beyond time, is liable to be rejected. There are no sustainable ground of challenge against Ext.P13 or any valid reason for granting the reliefs sought in the writ petition - petition dismissed.
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