9911796707
TMI Blog2019 (4) TMI 1758X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner was shifted to Ernakulam, by then. The petitioner had filed returns for the assessment years 2007-08 to 2010-11 under the KVAT Act, and for the assessment year 2011-12 under the KGST Act. While the assessment for the year 2007-08 was initially completed on 27.10.2011, the matter was carried in appeal before the Appellate Authority, at the instance of the petitioner, and the Appellate Authority remanded the matter for fresh adjudication by the Assessing Authority. In the meanwhile, the petitioner was served with a notice invoking Section 25(1) of the KVAT Act on 11.3.2016, followed by Ext.P7 order under Section 25B of the KVAT Act, extending the period for completion of assessment for the said year. For the assessment year 2008-09, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initially completed by the Assessing Authority, and pursuant to an appeal carried by the petitioner assessee, the matter has now been remanded by the First Appellate Authority to the Assessing Authority. The completion of the assessment, based on the directions of the First Appellate Authority, cannot be affected by any period of limitation prescribed under Section 25(1) of the KVAT Act. However, I find that a notice under Section 25(1) of the KVAT Act has also been issued to the petitioner by the Department. This notice, as also Ext.P7 order under Section 25B of the KVAT Act, cannot be legally sustained, since both have been issued beyond the period of five years contemplated under Section 25(1) of the KVAT Act. Resultantly, I quash Ext.P7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the time in respect of the said notice on account of the decision in Shreyans Indus Ltd.'s case [supra], I quash Ext.P9 order as also the notice dated 11.3.2016, and direct that the respondent can proceed with the assessment for the year 2009-10, solely based on the notice dated 10.9.2013 issued to the petitioner. 5. For the assessment year 2010-11, I find that both the notices issued to the petitioner under Section 25(1) of the KVAT Act are dated 10.9.2013 and 11.3.2016, within the time limit of 5 years from the end of the assessment year prescribed under Section 25(1) of the KVAT Act. Inasmuch as the notices were issued within time and did not require any extension for them to be pursued, Ext.P10 order under Section 25B was str ..... X X X X Extracts X X X X X X X X Extracts X X X X
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