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2019 (11) TMI 1127 - KARNATAKA HIGH COURTRectification of order - Adjustment of balance unallowed amount of tax exemption, as against the petitioner’s tax liability - Karnataka VAT Act - Time limitation - HELD THAT:- The petitioner has not raised any objections/claims regarding the entitlement certificate with respect to the KST regime and the assessment orders were passed for the assessment years 2000-01 to 2004-05. It is only in the year 2018, the rectification of the assessment orders has been sought. The assessment orders having reached finality, the Assessing Authority has rightly observed that the clarification of tax exemption under the KST Act cannot be considered. In view of the assessment orders relating to the tax periods herein having reached finality and the revised entitlement exemption certificate as well as the revised tax exemption certificate being unchallenged, the order of this Court in W.P.No.47236/2013 having duly complied by the respondent – authority, no request made by the petitioner to adjust the unallowed amount can be considered by the respondent – authority at this stage. Moreover, such claim is barred by limitation. Petition dismissed.
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