2026 (1) TMI 573

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....ICE T.M.NADAF For the Appellant: (By Sri. Prashanth Sabarish Shivadass., Advocate). For the Respondent: (By Sri. Aditya Vikram Bhat., AGA). ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) The appellant is aggrieved by the Order dated 27.03.2025 in No. ZAC/03/MLN/SMR-211/2024-25, and this Order is by the Additional Commissioner of Commercial Taxes, [SMR-3], Gandhinagar,....

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....e heard for disposal of the appeal. 2. The dispute relates to the tax period between April 2011 and March 2012. The assessment for this period is concluded with the reassessment order dated 05.02.2015, and the order-in-appeal in favour of the appellant is on 16.05.2015. The appellant is issued with the notice under Section 64[1] of the KVAT Act on 03.01.2025. The suo motu revision is because of....

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....al dated 16.05.2015 [wrongly mentioned as order dated 07.12.2020 in the operative portion] restoring the reassessment order. 4. Sri Prashanth Sabarish Shivadass proposes to engage this Court on the second question viz., whether this Court should opine that the suo motu proceedings are started within four years because the records are called for on 20.01.2018, but the learned counsel emphasises ....

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....ld justify the first delay i.e., the delay between the date the letter is issued calling for records and the date on which the file is received [02.01.2018 and 09.07.2021 respectively] nor the second delay between 09.07.2021 and 03.01.2025 [the date of notice under Section 64[1] of the KVAT Act]. This failure to offer an explanation, in this Court's opinion, would be material to assess whether....