2024 (10) TMI 1722

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....stions of law raised in the S.T. Revisions read as follows: i) Whether on the facts and circumstances of the case, the Tribunal ought to have found that the very notice dt. 19.03.2013 issued for completing the fast track assessment u/s 17 D of the KGST Act was barred by limitation? ii) Whether on the facts and circumstances of the case, the Tribunal ought to have found that the order of assessment dt. 17.04.2013 completed u/s 17D of the KGST Act is barred by limitation? iii) Whether on the facts and circumstances of the case, the Tribunal erred in coming to the finding that the time limit for completion of pending assessments had been extended upto 31.03.2014 by the Finance Act 2013 and the assessment is seen comp....

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....fter remitting the case back to the assessing authority was justified in directing the petitioner to produce the entire evidence / books of accounts within one month of the date of receipt of the order, failing which the assessing authority can proceed with the matter and pass orders without any further notice to the appellant, when the entire evidence / books are in the custody of the department and is not the said finding and direction contrary to all known practice of judicial procedure, perverse and arbitrary leading to another assessment based on mere estimates and guess work? 2. We have heard Sri. Ramesh Cherian John, the learned counsel for the revision petitioner and Sri. V.K. Shamsudheen, the learned senior Government Pleader fo....