2013 (3) TMI 496

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.... RESPONDENT: BY SR. GOVT. PLEADER SMT. SOBHA ANNAMMA EAPPEN   JUDGMENT Heard the learned senior counsel for the petitioner and also the learned Government Pleader appearing for the respondent.   2. Petitioner is a public limited Company engaged in the business of purchase and sale of plastic furniture. It is a dealer registered under the KVAT Act. In this writ petition, Ext.P4 a....

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.... office of the respondent on 3.1.2012 and was served on the petitioner on 7.1.2012.   4. In this writ petition, what is contended by the petitioner is that it had sought time for filing objections by Ext.P2 and Ext.P3, objection was filed on 9.12.2011 and that despite having received Ext.P3 before despatching Ext.P4, the respondent did not consider the objections. 5. Although the learne....

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....mentioned earlier, the assessee had filed its returns much before the assessment order was served on it. This Court had occasion to consider the validity of such assessment order in a series of decisions. It has been uniformly held that the assessment order becomes effective only when it is issued from the office of the assessing authority. In T.C.C No.6 of 1981, a Division Bench of this Court has....

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....ed on subsequent information, thinking or change of opinion. To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned, foir any possible change or modification therein. By applying the above principle it has to be taken that before the assessment order has become effective by issuing the same by the office of the assessing authority, ....