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TMI Blog2015 (7) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... has power to complete the assessment in terms of section 19 of the KGST Act - Held that:- Sections 17 and 19 of the KGST Act operate in a different domain. Section 17 of the KGST Act relates to the assessment. Section 19 of the KGST Act relates to the assessment of escaped turnover. In section 19 of the KGST Act, specifically five years time is provided. Unless and until that five years is altered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the asses- sees under the Kerala General Sales Tax Act, 1963 (for short, the KGST Act ), challenging the assessment orders under section 19 of the KGST Act. The common issue in both writ petitions is relating to limitation. 2. In W. P. (C) No. 3822 of 2012, the assessment is in respect of the year 2004-05. The original assessment was completed on June 2, 2006 and thereafter, a revised a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised objection. However, over- ruling the objection, the assessment has been completed on February 2, 2013. This order is under challenge. 5. The learned counsel for the petitioners submits that the assessment in both cases is out of time as the same was not initiated or completed within five years from the expiry of the year to which tax relates. There is no dispute much to the controversy fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory provision, that cannot be taken away by an amendment to section 17 of the KGST Act. Section 19 of the KGST Act being an independent provision, necessarily, the limitation has to be reckoned in terms of section 19 of the KGST Act itself and not with reference to section 17 of the KGST Act. In view of the fact that there is no corresponding amendment to section 19 of the KGST Act, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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