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IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM, J
PRAKASH RAVINDRANATHAN NAIR – Appellant
Versus
THE ASSISTANT COMMISSIONER (ASSESSMENT) – Respondent
WP(C) NO. 18643 OF 2021
| Table of Content |
|---|
| 1. challenge to assessment order based on limitation. (Para 1) |
| 2. court's affirmation of limitation bar under kvat. (Para 2) |
JUDGMENT
The petitioner has approached this Court challenging Ext.P1 order of assessment on the ground that the same is barred by limitation, inasmuch as the assessment for the year 2009–2010 was reopened after a lapse of nine years.
2. Both sides submit that the issue is covered in favour of the petitioner by the judgment of the Division Bench of this Court in O.T.Rev. No.106 of 2021, wherein it is held that where the completion of an assessment under the Kerala Value Added Tax Act (KVAT Act) has become time barred by virtue of the limitation provisions under Section 25 (1) of the KVAT Act, the revenue cannot proceed to re-assess an assesee on the basis of a subsequent report obtained from the CAG.
3. In the light of the above, the petitioner is entitled to succeed. Accordingly, Ext.P1 order of assessment is set aside.
The writ petition is allowed as above.
Sd/-
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