2024 (6) TMI 575

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....ICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE SYAM KUMAR V.M. For the Appellant :  By Advs. R. Sreejith, K. Krishna For the Respondent :  Sr.GP-V.K. Shamsudheen. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This Writ Appeal has been preferred against the interim order dated 21.02.2024 of a learned Single Judge in W.P( C) No. 2715 of 2024. By the said interim order, the ....

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....le a counter affidavit. 3. We have heard Smt. K. Krishna, the learned counsel for the appellant and Sri. V.K. Shamsudheen, the learned Government Pleader for the respondents. 4. On a consideration of the rival contentions, we find that the issue urged in the writ petition was essentially with regard to the legality of Ext. P2 order of assessment, which according to the learned counsel had been p....

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....ma facie case for the grant of a stay pending disposal of the writ petition. This is more so because the express provisions of Section 25 (1) of the KVAT Act clearly indicate that the limitation period for completion of assessment is six years from the end of the relevant assessment year. It is not in dispute that Ext. P2 order was passed beyond the said period since the assessment year in questio....