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IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM, J
M/S GOKULAM TRADERS – Appellant
Versus
THE STATE TAX OFFICER – Respondent
| Table of Content |
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| 1. petitioner challenged the legality of long-delayed re-assessment under the kvat. (Para 2) |
| 2. court emphasized strict adherence to procedural safeguards in tax assessments. (Para 4) |
JUDGMENT
Dated this the 11th day of March, 2026 Above writ petition is filed challenging Exts.P1, P2 and P3.
2. Petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (for short,’Act, 2003’) has approached this Court aggrieved by Ext.P3 order of re-assessment invoking the power under Section 25 A of the Act, 2003 for the assessment year 2008-09, which was initiated on 27.03.2019 after a lapse of almost 9 years and 11 months. Exts.P1 and P2 are notices under A read with Section 42 (3) of the Act, 2003 proposing to redo the assessment for the year 2008-09, which culminated in Ext.P3 order of assessment. Petitioner contends that the revision of assessment invoking power under A after a lapse of almost nine years and 11 months is beyond the period stipulated for reassessment proceedings under (1) of the Act, 2003. 3. Heard the learned Government Pleader also.
4. It is brought to my notice the judgment of the Division Bench of this Court in State of Kerala v. M/s. Chowdhar
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