2013 (7) TMI 784

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....ER TAXES   JUDGMENT Sustainability of Ext.P6 revised permission to pay tax at the compounded rate and Exts.P9, P11 and P13 notices in respect of the proposed steps to have revised permission for compounding in respect of the assessment years are under challenge, in view of the pendency of the statutory appeal with regard to the root cause before the Tribunal. 2. The sequence of event....

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....eved of the withdrawal of Ext.P1 permission, the petitioner availed statutory remedy by approaching the KVAT Tribunal by filing appeal in this regard. On challenging Ext.P5 notice before this Court by filing W.P.(C)No.9815/12, taking note of the pendency of the matter before the Tribunal, the Tribunal was directed to finalise the appeal within three months, simultaneously, directing the first resp....

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....made the petitioner to approach this Court by filing the present writ petition. 4. After filing the writ petition, the petitioner was given to understand that the revised permission granted for the year 2011-12 vide Ext.P6 was withdrawn (Ext.P12) and the petitioner was issued fresh notice ( Ext.P13) dated 25/4/12 in respect of the year 2011-12. The petitioner filed a detailed objection on 21....

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....me, otherwise than in accordance with the statute. Once the option is exercised, it has to be either accepted or rejected, if the same is not in proper form. Reference is also made to the mandate under Rule 11(2) (ii) of the Kerala Value Added Tax Rules. 6. After hearing both sides, this Court does not find it necessary to go into the merits of the case, as the matter is still pending consid....