D r . A.K. Jayasankaran Nambiar, J.

In this batch of cases comprising of O.T. Revisions, Writ Petitions and Writ Appeal, the main issue that arises for consideration is whether notwithstanding the fact that the completion of an assessment under the Kerala Value Added Tax Act [hereinafter referred to as the “KVAT Act”] has become barred by limitation under Section 25 (1) of the KVAT Act, the mere fact that a notice is issued by the Revenue invoking the provisions of A of the KVAT Act would enable the Revenue to complete a re-assessment by ignoring the period of limitation under (1) of the KVAT Act ?

2. While the O.T. Revisions preferred by the assessees impugn the orders of the Appellate Tribunal that uphold the contention of the Revenue that re-assessment proceedings initiated under Section 25 A of the KVAT are not subject to the limitation period prescribed under (1) of the KVAT Act, the O.T. Revisions and Writ Appeal preferred by the State impugn the orders of the Appellate Tribunal/Single Judge that reject the said contention of the Revenue. The writ petitions are preferred challenging notices/assessment orders that adopt the said view of the Revenue.

3. To appreciate