2019 (4) TMI 465

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..... ity 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 cha .....

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..... ion period stipulated under section 25(1) of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT' Act). Inter alia, there was challenge against Section 174 of the Kerala State Goods and Service Tax Act, 2017, as it is inconsistent with the 101th amendment of the Constitution of India. 3. The above writ petition was dismissed along with a batch of other cases, on holding .....

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