Limitation binding effect under KGST Act upheld, but assessee must get access to departmental records on remand.

A binding earlier Division Bench ruling on limitation governed the challenge to notice and assessment under the KGST Act, so the assessee's objection to jurisdiction did not succeed. The court, however, held that where books of account needed for fresh adjudication remained in departmental custody and that position had already been recognised, fairness required the assessee to be allowed inspection or copies before remand proceedings. The revisions therefore left the limitation and jurisdiction objections against the assessee, while securing access to departmental records for the renewed assessment.

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Issues: (i) Whether the notice and assessment made under Section 17D of the KGST Act were barred by limitation and lacking jurisdiction. (ii) Whether the assessee was entitled to access books of accounts stated to be in the custody of the Department during fresh adjudication.

Issue (i): Whether the notice and assessment made under Section 17D of the KGST Act were barred by limitation and lacking jurisdiction.

Analysis: The limitation issue was treated as settled by an earlier Division Bench decision, and that binding position was applied to the revisions. On that basis, the challenge to the notice, the assessment order, and the alleged lack of jurisdiction did not survive in favour of the assessee.

Conclusion: The issue was answered against the assessee and in favour of the Revenue.

Issue (ii): Whether the assessee was entitled to access books of accounts stated to be in the custody of the Department during fresh adjudication.

Analysis: The books of accounts were found to be in the possession of the Department, and the rectification order of the Tribunal had already recognised that position. In these circumstances, fairness in the remand proceedings required that the assessee be permitted to inspect or take copies of the records before fresh assessment.

Conclusion: The issue was answered in favour of the assessee and against the Revenue.

Final Conclusion: The revisions were disposed of by sustaining the adverse findings on limitation and jurisdiction, while securing to the assessee access to departmental records for the remanded adjudication.

Ratio Decidendi: A binding earlier decision on limitation governs subsequent revisions on the same issue, and where books of account necessary for remanded assessment are in departmental custody, the assessee must be afforded reasonable access to them before fresh adjudication.

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