2019 (9) TMI 1084

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1928 OF 2019 - -<br>CST, VAT & Sales Tax<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The APPELLANT : ADVS. SMT. M. K. HAJARA AND SRI. C. RAMACHANDRAN For The RESPONDENTS : SR. G. P. SRI MOHAMMED RAFIQ JUDGMENT Abdul Rehim, J The appellant herein is the petitioner before the Single Judge in W.P(C) Nos. 11770/2019 and 11838/2019. The respondents herein are the respondents....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt) on 21.08.2019. The Assessing Authority was directed to complete the assessment on or before 05.09.2019. 3. Contention of the appellant is that, the learned Single Judge ought to have considered the grounds raised against sustainability of the impugned orders on its merits. Per contra, the learned Government Pleader appearing for the respondents contended that, this court cannot entertain the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e any other higher forum. Therefore we are of the opinion that there exists no ground to interfere with the impugned judgment of the Single Judge. 4. However, we make it clear that the direction contained in the impugned judgment to the Assessing Authority to complete the assessment, need not be taken as a positive direction to the authority to re-open the assessment and to make fresh assessment....