2024 (11) TMI 1575

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....urable Dr. Justice A.K. Jayasankaran Nambiar And Honourable Mr. Justice K. V. Jayakumar For the Appellants/Respondents : Adv. V.K. Shamsudheen, P. For the Respondent/Petitioner : Adv. K.N. Sreekumaran. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This writ appeal has been preferred by the State, aggrieved by the judgment dated 03.07.2020 of a learned Single Judge in W.P(C).No.13257 of....

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..... The learned Single Judge, who considered the writ petition, appears to have assumed that the case projected by the assessee was one of the assessment being barred by limitation. As there were other writ petitions that had been disposed by finding that a notice under Section 25(1) of the KVAT Act had been issued beyond the period of limitation, based on the judgment of this Court in Baiju A.A. & ....

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.... the assessment order as having been passed beyond the period of limitation. 5. We have also heard Sri.K.N.Sreekumaran, the learned counsel for the writ petitioner/assessee. 6. On a consideration of the rival submissions, we find force in the submission of the learned Government Pleader, for we find that the assessment year in question is 2013-14 under the KVAT Act. The KVAT Act was amended ....

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....ccount of the erroneous assumption of the learned Single Judge that the writ petition came to be allowed on the ground of limitation. 7. As we have found that the limitation issue did not arise in the writ petition, we set aside the impugned judgment of the learned Single Judge and allow this appeal to that limited extent. While doing so, however, we take note of the main prayer in the writ pet....