TMI Blog2012 (8) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as the CST Act , are before us. The questions of law raised by the State are re-framed by us as hereunder: (i) Whether the Tribunal was right in holding, that, the assessments under the KGST and CST Acts for the year 1993-94 completed on 30.7.1999, by two separate orders produced as Annexure-A in the respective revisions, are barred by limitation? (ii) Whether the Tribunal was right in holding that the permission, granted by the Deputy Commissioner, to keep the assessment pending beyond 30.09.1998 under Section 17(7) of the KGST Act, could not be relied upon by the State to extend the period of limitation? We have heard Sri.Bobby John, learned Government Pleader and Sri.Santhosh P.Abraham, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 17(6). The proceedings against (2000) 119 STC 236 pending before the Supreme Court was remanded noticing the introduction of Section 17A and vacating the findings of the Division Bench. A Full Bench of this Court then reconsidered the issue and held Section 17A to have overcome any difficulty posed by Section 17(6) as was held by the Division Bench. The Full Bench decision was reported in Geo Sea Foods v. Addl. S.T. Officer, 2006 (1) KLT 72 (F.B.). Section 17A speaks specifically of any assessment or reassessment for any year prior to 1st of April, 1993 being deemed to have been pending completion if return has been filed or was due to be filed subsequent to 1.4.1993. Any action taken by the Assessing Officer notwithstandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of Kerala Finance Act, 1993 , with the words and figures on or before 31st day of March, 1998 . Hence, all assessments which could not be completed within four years of 1993 was given a fresh lease of life for one more year. The assessment of 1993-94 in any case need to be completed only by 31.3.1998. In the next year, by the Kerala Finance Act, 1998, the words and figures pending as on the 1st day of April, 1993 shall be completed on or before 31.3.1998 was substituted with the words and figures relating to the years upto and including the year 1993-94, shall be completed on or before 30th September, 1998 . Again the Legislature thought it fit to extend the life or rather the limitation period till 30.09.1998. This was agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t March, 2008. Further by substitution of the proviso in 2009, it was provided that - Provided also that the assessments relating to the years up to and including the year 2004-05 pending as on 31st March, 2009 shall be completed on or before the 31st day of March, 2010 . We are at a loss to understand how this could be applicable. True, these amendments take care of assessments up to and including the year 2001-02 (Finance Acts 2006 and 2007) and up to and including the year 2004-05 (Finance Act, 2009). But such assessments, as is evident from the substituted provisos, should be pending respectively on 31.3.2006, 31.03.2007 and 31.03.2009. The time for completing the assessments of the year 1993-94 expired on 31.3.1999. There c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot but notice a very disturbing factor. The issue was agitated by the State before this Court at an earlier point of time in S.T.Rev.No.271 of 2009. The State had challenged the order of the Tribunal holding the assessment to be barred by limitation. A Division Bench of this Court, noticing the re-validations made in successive years, directed the Tribunal to reconsider the matter with reference to the amendments by judgment dated 13.10.2010. This Court also specifically directed the Tribunal to decide all questions raised, so that further remand could be avoided by this Court in another round of revision (sic). This direction was issued only because, if the question of law with respect to limitation alone is decided and this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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