TMI Blog2020 (7) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Ext.P3 judgment in the case in Philips India Ltd. Vs. Assistant Commissioner Others [ 2016 (10) TMI 814 - KERALA HIGH COURT ] as well as by Ext.P4 judgment passed by this Court on 02/02/2017 in WP(c) 35493/2016. Ext.P3 judgment has been upheld by the Division Bench of this Court. Further petitioner has got a specific case that Ext.P2 order is an ex-parte order and the notice dated 26/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanically. Petitioner relies on Ext.P3 and P4 judgments passed by this Court in similar set of fact. Prior to getting assessments time barred, the 1st respondent did not initiate proceedings and the mere alleging of service of notice dated 29/06/2019 is also beyond limitation period. Apart from the above, the said assessment cannot be considered as pending assessments, for the reason of not re-ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010-11 u/s.20 of the KVAT Act, with proof of payment of output tax in accordance with law. Hence assessment for 2010-11 completed self assessment under section 21 of the KVAT Act. 2) Only if assessment proceedings initiated prior to expiry of statutory time limit, assessment could be completed. The limitation period for 2010-11 is 5 year from the return period, which expired on 31/03/2016. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to issuance of Ext.P2 order issued U/s. 25A of the KVAT Act from 1st respondent and to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Ext.P2 order, issued by the 1st respondent; ii) to issue a writ in the nature of certiorari or any other appropriate writ or order, declaring that completion of ext.P2 order for the year 2010-11, for the 1st time after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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