2019 (11) TMI 552

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.... - HC<br>Dated:- 16-10-2019<br>WP(C). No. 14731 OF 2019(N) - -<br>CST, VAT & Sales Tax<br>JUSTICE A. K. JAYASANKARAN NAMBIAR For The Petitioner : ADVS. DR. K. P. PRADEEP, SRI. SANAND RAMAKRISHNAN, SMT. NEENA ARIMBOOR, SRI. T. T. BIJU, SMT. T. THASMI AND SMT. ANJANA KANNATH For The Respondents : GOVERNMENT PLEADER DR. THUSHARA JAMES JUDGMENT The petitioner who is a non-resident Indian, has sta....

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....w in respect of assessment years 2013-2014, 2014-2015 and 2015-2016, where the adjudication proceedings pursuant to Exts.P7, P8 and P9 notices are yet to be completed. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions mad....

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....referred by the petitioner on merits. The recovery steps for recovery of amounts confirmed against the petitioner by Ext.P6 assessment order shall be kept in abeyance till such time as orders are passed by the appellate authority in the stay application to be filed by the petitioner for the said assessment year. It is made clear that if the appeal and stay petition are not filed within the time gr....

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....revise his return before the Department at a stage when the assessment proceedings for that particular year are not completed, and further, there is no penal proceedings initiated against the assessee, the request must be seen as one preferred by an honest assessee to correct a mistake that he had noticed in the returns submitted by him. Taking a stand hostile to the assessee, in such matters, wou....