TMI Blog2018 (8) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... oncessional rate of tax - Held that:- We need not look into the facts or the sustainability of Exhibit P4 as of now, since the appellant is guilty of laches on account of the long delay. The appellant is said to have filed an appeal itself in the year 2011, belatedly too. The pre-condition of deposit of the tax demanded was also not satisfied. The appellant also did not choose to approach this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Added Tax [KVAT] regime commenced in the assessment year 2005-06. The intention was to settle all the assessments under the KGST Act. The provision itself was brought into effect in 2007 and the subject assessments were completed in 2010. 2. The assessment orders are of the years 2002-03 and 2003-04. The allegation against the appellant-assessee was also of Form 18 declarations produced by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pre-condition also was not satisfied. Hence, there is no appeal pending before the Tribunal and it is also submitted by the learned Senior Government Pleader, on instruction, that the appeal was rejected in the year 2015. The learned Counsel for the appellant would urge that the appellant is only concerned with Exhibit P4, wherein a dealer had accounted the transactions and had also paid tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Article 226 of the Constitution at that point. We also see that Exhibit P4 was issued by the Commercial Tax Officer, Irinjalakuda on 17.12.2013. The writ petition itself is filed in the year 2018. Considering the entire circumstances, we are not inclined to entertain the appeal and we find no infirmity in the judgment of the learned Single Judge. The Writ Appeal is dismissed, leaving the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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