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2023 (4) TMI 904 - KERALA HIGH COURTMaintainability of appeal - time limitation - time period for completion of proceedings is three years from the due date for furnishing the annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised, relates - HELD THAT:- As the appellant had sought for availing the alternate remedy and has, in fact, availed it, we are not inclined to admit this writ appeal and hear the contentions of the appellant on merits. Learned Counsel for the appellant raises an apprehension that since the writ petition was dismissed, he would be prejudiced in the appeal before the statutory authority as it will be taken that his contentions were rejected by this Court - the said apprehension to be without any basis as the learned single Judge has only considered the contentions and had entered findings only for the purpose of declining jurisdiction under Article 226 of the Constitution of India for entertaining the writ petition and nothing more. Petition dismissed.
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