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2019 (4) TMI 465 - HC - VAT and Sales TaxValidity of assessment order - time limitation - it is contended that the assessment was completed beyond the limitation period stipulated under section 25(1) of the Kerala Value Added Tax Act - Held that - The writ petition is restored on the files of this Court. The matter shall be posted before the single judge, dealing with the subject as per the roster, for a fresh decision, on the question of challenge against the assessment on the ground of bar of limitation.
Issues:
Challenge against Ext.P3 order of assessment beyond the limitation period under section 25(1) of the Kerala Value Added Tax Act. Challenge against Section 174 of the Kerala State Goods and Service Tax Act, 2017 as inconsistent with the 101st amendment of the Constitution of India. Analysis: The petitioner appealed against the judgment in W.P. (C). No.15968 of 2018, challenging the Ext.P3 order of assessment completed beyond the limitation period under section 25(1) of the Kerala Value Added Tax Act. Additionally, there was a challenge against Section 174 of the Kerala State Goods and Service Tax Act, 2017, alleging inconsistency with the 101st amendment of the Constitution of India. The writ petition was dismissed along with other cases, citing coverage against the appellant by a judgment in W.P. (C). No. 11335/2018 and connected cases. However, the appellant contended that the judgment in W.P.(C).11335/2018 did not cover the challenge against the assessment on the ground of the time bar under section 25(1) of the KVAT Act. The Special Government Pleader (Taxes) acknowledged the appellant's contention. Consequently, the Court deemed it appropriate to remit the matter for fresh consideration and disposal by a single judge, specifically addressing the challenge against the assessment on the ground of the limitation bar. Therefore, the writ appeal was allowed, setting aside the impugned judgment in the writ petition. The writ petition was restored on the court's files for fresh consideration by a single judge, focusing on the challenge against the assessment concerning the limitation bar. It was emphasized that any interim order existing at the time of the writ petition's dismissal would remain in force until further decision.
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