https://www.taxtmi.com/caselaws?id=464031 HC held that limitation issue under Section 17D of the KGST Act is resolved against the assessee and in favour of the revenue, following earlier Division Bench precedent, so the assessments are not time-barred. However, the court found the direction to produce books within one month unjust where the department retained custody; that issue was decided for the assessee. S.T. Revisions disposed by answering the questions of law accordingly and directing the assessing authority, on fresh adjudication, to permit the assessee access to books of accounts in the department's possession. 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 HC held that limitation issue under Section 17D of the KGST Act is resolved against the assessee and in favour of the revenue, following earlier Division Bench precedent, so the assessments are not time-barred. However, the court found the direction to produce books within one month unjust where the department retained custody; that issue was decided for the assessee. S.T. Revisions disposed by answering the questions of law accordingly and directing the assessing authority, on fresh adjudication, to permit the assessee access to books of accounts in the department's possession. Case-Laws VAT / Sales Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464031