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2020 (4) TMI 492 - HC - VAT and Sales TaxTime limitation for Finalization of assessment - case of appellant is that the proceedings for finalization of the assessment was initiated beyond the time limit stipulated under Section 25 (1) of the Kerala Value Added Tax Act, 2003 - validity of Section 174 of the KSGST Act - HELD THAT - The grounds raised in the writ petition other than the one relating to validity of Section 174 of the KSGST Act, has not been looked into by the Single Judge. Under such circumstances, a remand of the writ petition for a fresh consideration and disposal, on the grounds raised other than the one relating to validity of Section 174 of the KSGST Act, would suffice to meet the ends of justice. Appeal allowed by way of remand.
Issues:
Challenge to assessment order based on time limit under KVAT Act, challenge to constitutional validity of Section 174 of KSGST Act, failure to consider all grounds raised in writ petition by Single Judge. Analysis: The appellant challenged an assessment order finalized against him for the year 2011-2012, arguing that the assessment proceedings were initiated beyond the time limit specified in Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Additionally, the appellant contested the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act). The Single Judge dismissed the writ petition, citing a previous judgment in a related case. The appellant appealed, claiming that the Single Judge did not consider all grounds raised in the petition, specifically the issue of limitation under Section 25(1) of the KVAT Act. During the appeal, the Government Pleader representing the respondents acknowledged that the previous judgment only addressed the constitutional validity of Section 174 of the KSGST Act. The court noted that the grounds other than the challenge to Section 174 of the KSGST Act were not examined by the Single Judge. Consequently, the court decided to remand the writ petition for a fresh consideration and disposal, focusing on all grounds raised in the petition except for the validity of Section 174 of the KSGST Act. As a result of the appeal, the court allowed the writ appeal, setting aside the judgment on the writ petition and restoring it to the court's files for a fresh consideration. The registry was instructed to reschedule the writ petition for review by the Single Judge, ensuring that all grounds raised in the petition were thoroughly examined and addressed. Any existing interim stay order was also directed to be reinstated and remain in effect until further notice.
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