2009 (4) TMI 881

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....These revision petitions were heard and reserved on September 24, 2007. Since order is not pronounced within three months, in view of the decision of the Supreme Court, we got these matters listed for further hearing. The learned counsel for the petitioners and learned Additional Government advocate are absent. We have perused the impugned common order challenged in these revision petitions to ....

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....e said provision. Prior to the amendment 10 years was the period of limitation. The proceedings were initiated within the period of limitation. Therefore, the second question is answered against the assessee. In so far as the first question is concerned, notice was served on the assessee and he produced certain documents. On the basis of the report of the investigation cell of the Department re....

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....ssessee, there is compliance with principles of natural justice. Even accepting the contentions urged on behalf of the petitioner for the sake of arguments, the same is wholly untenable in law as it does not stand to reason in view of the fact the petitioner has availed of its statutory right under the provision of the KST Act by filing two statutory appeals, urging various legal grounds for setti....