2019 (2) TMI 396 - HC - VAT and Sales Tax

Extenuation of period of Limitation - Period for reopening of an assessment was already expired - effect of amendment - Section 25(1) of the KVAT Act - Held that - The issue is covered by the decision in the case of THE COMMERCIAL TAX OFFICER, ANCHAL, KOLLAM, THE INTELLIGENCE OFFICER (IB) , COMMERCIAL TAXES, KOLLAM AND THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, VARKALA, THIRUVANANTHAPURAM VERSUS S. NAJEEM AND S. SAJEEV 2018 (8) TMI 1160 - KERALA HIGH COURT , where it was held that The amendment by substitution in the present case, extending the period of limitation from 5 years to 6 years to be not applicable to those assessments which stood completed and the 5 year period for re-opening of assessment under Section 25(1) stood expired - petition disposed off.

Summary

The Kerala High Court disposed of a writ petition seeking relief under the Kerala Value Added Tax Act 2003, citing a Division Bench judgment in The Commercial Tax Officer v. S.Najeem. The petitioner's requests to quash certain orders were denied based on the precedent mentioned.