Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM, J
GIRIJA MENON – Appellant
Versus
THE STATE TAX OFFICER, STATE GST DEPARTMENT – Respondent
| Table of Content |
|---|
| 1. validity of the pre-assessment notice based on timeline. (Para 1 , 2) |
| 2. discussion on the amendments and their implications for tax assessments. (Para 3 , 4 , 5) |
| 3. court's emphasis on adherence to retention periods. (Para 6) |
JUDGMENT
Dated this the 9th day of July, 2025 Petitioner has approached this Court seeking to quash Ext.P3 pre-assessment notice for the assessment year 2012-13. Petitioner has also sought for a declaration that the proceedings initiated as per Ext.P3 notice is ab-initio void and without jurisdiction and barred by limitation.
2. The specific case of the petitioner is that annual returns as well as the audit report for the 2012-13 were submitted by the petitioner as per Exts.P1 and P2. Thereafter Ext.P3 pre-assessment notice dated 26.02.2020 was issued after a lapse of seven years. Thereafter another notice was issued by the 1st respondent as per Ext.P4. Petitioner relying on the judgment of this Court inMCP Enterprises v. State of Kerala and Another [2019 SCC OnLine Ker 6751] which is confirmed in State of Kerala v. MCP Enterprises [ 2022 SCC OnLine KER 6640 ] submits that the issue is already considered by this Court, and based on the said jud
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
