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2021 (10) TMI 29 - HC - VAT and Sales TaxValidity of re-assessment order - failure to account for the purchases alleged to have been made from the State of Rajasthan - Section 64(1) of the KVAT Act - HELD THAT:- The fact remains that in furtherance to the orders of the Revisional Authority as per Annexures-A & B, the Prescribed Authority has passed the reassessment order on 05.07.2021 for the A.Y. 2013-14 and 2014-15 as per Annexures-Q & R. The direction issued by the Revisional Authority has thereby stood complied. The appellant-assessee has participated in the reassessment process. The appellant-assessee has not filed any appeal against the said reassessment order as provided under the Act. The present appeal is u/S.66(1) of the KVAT Act, 2013 challenging the orders of the Revisional Authority at Annexures-A & B. The Hon’ble Apex Court in the case of Assistant Commissioner (CT) LTU, Kakinada & Others Vs. M/s. Glaxo Smith Kline Consumer Health Care Ltd. [2020 (5) TMI 149 - SUPREME COURT] has held that wherever the statutory remedy of appeal is provided, an aggrieved person must exhaust such remedy. In view of the changed facts and circumstances of the case namely the Prescribed Authority having complied with the direction issued by the Revisional Authority by passing orders as per Annexures-P & Q, no purpose would be served in entertaining the present appeal insofar as challenge to the orders of the Revisional Authority dated 2.11.2020 as per Annexures-A and B - Appeal disposed off.
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