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TMI Blog2019 (5) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... 010-2011 - time limitation provided u/s 25 (1) of the Kerala Value Added Tax Act, 2003 - writ dismissed following a decision - HELD THAT:- Learned counsel for the appellant contended that, the judgment in SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [ 2019 (2) TMI 300 - KERALA HIGH COURT] covers only the question of validity of Section 174 of the KSGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018, challenging the dismissal of the writ petition, through judgment dated 24-01-2019. The respondents herein are the respondents in the writ petition. 2. The appellant challenged Ext.P1 notice of preassessment issued proposing finalization of assessment with respect to the year 2010-2011. The said notice was challenged by raising the ground that the assessment remains barred by limitation pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad omitted to consider and decide the challenge raised based on the question of limitation under Section 25 (1) of the KVAT Act. The above fact is not disputed by the learned Special Government Pleader (Taxes) appearing for the respondents. Therefore we are of the considered opinion that a remittance of the writ petition for fresh consideration and disposal on the question raised other than the va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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