TMI Blog2019 (4) TMI 1758X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, a notice under Section 25(1) of the KVAT Act has also been issued to the petitioner by the Department. For the assessment year 2008-09, the notice under Section 25(1) was issued on 11.3.2016 well beyond the period of five years contemplated under Section 25(1) of the KVAT Act. Under said circumstances, the said notice as also Ext.P8 order that purports to extent the time limit, cannot be legally sustained - The respondent are directed to proceed with the assessment for the year 2009-10, solely based on the notice dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication 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, the petitioner was served with a notice under Section 25(1) on 11.3.2016, pursuant to Ext.P8 order under Section 25B of the KVAT Act, extending the period for completion of assessment dated 23.3.2016. Similarly, for the assessment years 2009-10 and 2010- 11, the petitioner was served notices under Section 25(1) of the KVAT Act on 10.09.2013 and 11.3.2016 respectively. This was accompanied by two orders Exts.P9 and P10 dated 23.3.2016 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 order as also the notice dated 11.3.2016 issued under Section 25(1) of the KVAT Act for the assessment year 2007-08, making it clear that the respondent can proceed with the assessment for the said year based on the directions contained in the Appellate order of the First Appellate Authority. The respondent cannot take note of the new facts brought in through the notice dated 11.3.2016, while completing the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 strictly unnecessary. Accordingly, the challenge in the writ petition to Ext.P10 order is rejected, and the respondent is directed to complete the assessment initiated against the petitioner for the said assessment year, expeditiously. Lastly, as regards the assessment year 2011-12, where the assessment is proposed under the KGST Act, I find that the notice dated 16.2.2016 issued in terms of Section 17(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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