2018 (10) TMI 1150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br>WP(C).No. 31512 of 2018 - -<br>CST, VAT & Sales Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : SRI.HARISANKAR V. MENON AND SMT.MEERA V.MENON For The Respondent : GP. DR. THUSHARA JAMES JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act (KVAT Act), first suffered an assessment order for 2010-11 and 2011-12. Aggrieved, the petitioner filed an appeal and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plea of limitation. Therefore, the assessing authority, for want of records, restored the order that had earlier been interfered with by the appellate authority. Aggrieved, the petitioner has filed this writ petition. 3. After elaborate arguments on either side, the petitioner&#39;s counsel fairly submits that the petitioner has nothing to hide. He will produce the records the assessing authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of India, it is a self-imposed limitation and, under justifiable circumstances, this Court can as well, disregard the plea of alternative remedy. I reckon, this is one such instance, where there is no lis to be adjudicated given the petitioner&#39;s concession. 6. It only serves the ends of justice if the petitioner suffers any order after a full opportunity. The opportunity he earlier had....