2019 (4) TMI 463

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....REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, NEW DELHI<br>VAT and Sales Tax<br>2019 (4) TMI 463 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 5-3-2019<br>Writ Appeal No. 718 of 2019 - -<br>CST, VAT & Sales Tax<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADV. SRI. JOSE JOSEPH For The Respondents : SPL. GP.....

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.... vested under Section 17(7); and a further extension cannot be granted beyond the power vested on such authority. Consequential assessments made based on Exts.P2 and P7 are also assailed as time barred. 3. Learned Judge had dismissed the writ petition following a common judgment passed in W.P.(C)11335/2018 and connected cases, by observing that the issue squarely stands covered against the appe....

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.... powers to extend the period, on the second occasion. 4. In view of the situation mentioned as above, we take note of the fact that the writ petition ought to have been considered on merits based on the contentions raised relating to Section 17(7) of the KGST Act. But it was dismissed only based on another judgment, which relates to the question of the legality of Section 174 of the KGST Act. T....