https://www.taxtmi.com/caselaws?id=382417 The SC dismissed the appeal, affirming the validity of Rule 6(4)(m)(i) of the Karnataka Sales Tax Rules, 1957, and its interpretation. The Court held that Section 28 of the KST Act could not be invoked for finalized assessments without a pending notice under Section 12A. The assessing authority was instructed to independently and expeditiously conclude pending assessments in accordance with the law. The appellant's reliance on Media Communications was deemed misplaced, as the SC clarified that the rejection of special leave petitions does not equate to approval of the High Court's view. en-us Tue, 02 Jul 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382417 The SC dismissed the appeal, affirming the validity of Rule 6(4)(m)(i) of the Karnataka Sales Tax Rules, 1957, and its interpretation. The Court held that Section 28 of the KST Act could not be invoked for finalized assessments without a pending notice under Section 12A. The assessing authority was instructed to independently and expeditiously conclude pending assessments in accordance with the law. The appellant's reliance on Media Communications was deemed misplaced, as the SC clarified that the rejection of special leave petitions does not equate to approval of the High Court's view. Case-Laws VAT / Sales Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382417