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2026 Supreme(Online)(Ker) 24532
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S.MANISA TRADE LINKS – Appellant
Versus
THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, NEDUMANGAD, THIRUVANANTHAPURAM DISTRICT. – Respondent
WP(C) NO. 10588 OF 2020
For the Appellants/Petitioners: SRI.K.P.ABDUL AZEES, SHRI.AKHIL SURESH, SMT.T.ARCHANA
For the Respondents: SRI.ARUN AJAY SHANKER
The court established that proceedings under the KVAT Act must be initiated within the statutory period, otherwise they are deemed time barred.
Headnote:The writ petition challenges the notice and assessment order under the KVAT Act, 2003, primarily asserting that the proceedings initiated are not legally sustainable as they exceed the statutory period. The court referenced the case of MCP Enterprises v. State of Kerala, confirming that proceedings cannot begin beyond the stipulated time frame. Consequently, the court quashed the notice and assessment order, deeming them time barred.
| Table of Content |
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| 1. challenge to assessment order under kvat act. (Para 1) |
| 2. court confirmed proceedings barred by statute. (Para 2) |
JUDGMENT
This writ petition is submitted by the petitioner, an assessee under the provisions of the KVAT Act , 2003, challenging Ext.P1 notice and Ext.P2 assessment order. Challenge is raised mainly on the ground that, the proceedings are sought to be initiated under Section 25 read with Section 42(3) of the KVAT Act are not legally sustainable.
2. Today, when the matter came up for consideration, it is reported by both sides that issue raised by the petitioner is already decided by this Court in MCP Enterprises v. State of Kerala [(2020) 74 GSTR 103 (Ker)] in favour of the petitioner by holding that the proceedings cannot be initiated beyond the statutory period contemplated under Section 25 of the KVAT Act .
In the light of the above, this writ petition is disposed of quashing Ext.P1 notice and P2 order holding that, the proceedings initiated based on the same, are time barred.
Sd/-
