https://www.taxtmi.com/caselaws?id=464031 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. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 27 Sep 2025 12:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464031 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. Case-Laws VAT / Sales Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464031