2016 (12) TMI 463

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..... Soumya Prakash, Kum. Mekhala M. Benny For the Government Pleader :R. Renjith JUDGMENT Petitioner challenges Ext.P3, an order passed pursuant to a notice issued under Section 25(1) of the KVAT Act, 2003. Learned counsel for the petitioner submits that the issue is only regarding the rate of tax. Petitioner being a presumptive tax dealer is liable to pay only tax @0.5% on the turnover if the tur .....

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..... rrier vehicle." 2. When such a view had been taken by the assessing authority, I do not think that this Court will be justified in considering the claim made by the petitioner on merits. Petitioner will have to challenge the aforesaid findings in a properly constituted appeal. Hence, I do not think that this Court is justified in interfering with the matter bypassing the appellate remedy availabl .....

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