The petitioner has approached this Court challenging Ext.P3 order passed by the first respondent, also contending that it is barred by limitation. The assessment was sought to be finalized in respect of the assessment year 2008-2009 by issuing Ext.P1 notice to the petitioner. On receipt of the same, the petitioner submitted Ext.P2 reply and after considering the same the proceedings were finalized by the first respondent passing Ext.P3 order on 26.08.2014, which made the petitioner to approach this Court by filing this writ petition.
2. The learned Government Pleader points out that, the idea and understanding of the petitioner is not correct. The time to complete the assessment proceedings was extended by the competent authority by passing order bearing No. 32071138007/2008-09 dated 31.03.2014 passed under Section 25B of the KVAT Act, 2003, a copy of the same is also produced for consideration of this Court along with a memo dated 18.11.2014.
W.P.C. No. 26230 of 2014 -2-
3. In the above circumstance, this Court finds that the petitioner can pursue appropriate remedy in accordance with law before the other appropriate forum, raising all grounds including the correctness and sustainability of the order stated as passed by the competent authority under Section 25B of the KVAT Act, 2003. This is more so since, the said order is not a subject matter of consideration of this writ petition.
In the said circumstance, without prejudice to the rights and liberties of the petitioner to pursue other appropriate remedy, interference is declined and the writ petition is dismissed.
P.R. RAMACHANDRA MENON, JUDGE.
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