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    <title>2014 (4) TMI 254 - KERALA HIGH COURT</title>
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    <description>A completed VAT assessment challenge was held not to survive once the demand had been raised, instalment relief granted, and the liability satisfied, leaving no live dispute for adjudication. A writ against a notice under Section 25(1) of the Kerala Value Added Tax Act, 2003 was also not interfered with at the notice stage because questions on taxability and the nature of the transactions required factual examination by the assessing authority. The petitioner was relegated to the statutory process and permitted to file objections before the authority.</description>
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      <description>A completed VAT assessment challenge was held not to survive once the demand had been raised, instalment relief granted, and the liability satisfied, leaving no live dispute for adjudication. A writ against a notice under Section 25(1) of the Kerala Value Added Tax Act, 2003 was also not interfered with at the notice stage because questions on taxability and the nature of the transactions required factual examination by the assessing authority. The petitioner was relegated to the statutory process and permitted to file objections before the authority.</description>
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      <pubDate>Thu, 13 Feb 2014 00:00:00 +0530</pubDate>
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