JUDGMENT

Dated this the 11^th day of March, 2026 The writ petition is filed challenging Ext.P2 assessment order passed by the 1^st respondent under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (in short “the Act”).

2. When the matter was taken up for consideration today, the learned counsel for the petitioner contended that, in terms of Section 25 (1) of the Act, proceedings thereunder must be initiated within five years from the last date of the year to which the return relates. The assessment year in question is 2006-2007, therefore, proceedings for assessment of escaped turnover ought to have been initiated on or before 31.03.2013. However, the proceedings were initiated only on 20.12.2013, as evidenced by the pre- assessment notice referred to in Ext.P2 assessment order. Consequently, the assessment proceedings are barred by limitation.

Under such circumstances, it appears that the proceedings are against the statutory provisions of Section 25 (1) of the Act. The said issue is covered by the decision of the Ho