2018 (8) TMI 1830

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....for the petitioner.  C. E. Unnikrishnan , Special Government Pleader, for the respondents. W. P. (C) Nos. 13246-E, 14006-A, 17949-P, 18345-P, 18426-C, 20329-M, 20914-L, 21748-P, 22106-K, 22589-W, 22929-M, 25278-H of 2014, 938-N, 4090-I, 5972-V, 6603-A, 7495-J, 7868-G, 8272-H, 8496-J, 9153-T, 9881-I, 9900-J, 9918-L, 11374-V, 14750-P of 2015, 223-C, 5040-D, 12379-V, 17555-T, 17769-U, 1791....

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....ain cases the proceedings have been issued under cover of extension granted by the Deputy Commissioner under section 25B of the Act. 2. We have held in W. A. No. 1184 of 2013 vide judgment dated July 5, 2018 (Cholayil Pvt. Ltd. v. Assistant Commissioner (Assessment) [2019] 65 GSTR 118 (Ker) that the limitation provided under section 25(1) is for initiation of proceedings as understood by the wo....