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    <title>2016 (4) TMI 618 - KARNATAKA HIGH COURT</title>
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    <description>A revisional order under the Karnataka Value Added Tax Act was set aside because the authority failed to consider the assessee&#039;s specific objection on limitation. The limitation plea had been expressly raised in response to the revision notice and was material, as it could affect the jurisdiction and validity of the revision itself. As no finding was recorded on that issue, the matter was remitted for fresh consideration. The revisional authority was directed to hear both parties and decide the limitation objection afresh, with no opinion expressed on its merits.</description>
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    <pubDate>Thu, 03 Mar 2016 00:00:00 +0530</pubDate>
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      <title>2016 (4) TMI 618 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=326504</link>
      <description>A revisional order under the Karnataka Value Added Tax Act was set aside because the authority failed to consider the assessee&#039;s specific objection on limitation. The limitation plea had been expressly raised in response to the revision notice and was material, as it could affect the jurisdiction and validity of the revision itself. As no finding was recorded on that issue, the matter was remitted for fresh consideration. The revisional authority was directed to hear both parties and decide the limitation objection afresh, with no opinion expressed on its merits.</description>
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      <pubDate>Thu, 03 Mar 2016 00:00:00 +0530</pubDate>
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