The writ petition is filed seeking to quash Ext.P1 revised assessment order passed by the first respondent for the assessment year, 2010-11.

2. Heard the learned counsel for the petitioner and the learned Special Government Pleader.

3. On a perusal of Ext.P1, it is seen that the assessment year is 2010-11, in respect of which, notice under Section 25 (1) of the Kerala Value Added Tax Act , 2003 (for short, “the Act”) was issued on 17.09.2016, i.e., after five years from the last date of the period, to which the return relates.

4. In Commercial Tax Officer, Anchal and others v. S.Najeem and another [2018(4)KHC 666(DB)], a Division Bench of this Court has held that the period of limitation to determine tax payable is five years as per Section 25 (1) of the Act. In the case on hand, notice under (1) of the Act was issued on 17.09.2016, i.e., after five years from the last date of the period, to which the assessment relates, which is perfectly out of time.

5. The learned Special Government Pleader submits that the State has filed Civil Appeal No.4307 of 2022 before the apex court, challenging the judgment in S.Najeem (supra), which has been dismissed. It is further submitted t