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TMI Blog2019 (10) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... it was contended that the proceedings of the assessments were initiated beyond the period of limitation stipulated under Section 25(1) of the Kerala Value Added Tax Act, 2003 - HELD THAT:- We are of the opinion that a remand of the writ petition to the Single Judge for adjudication on the question as to whether the impugned assessments are hit by Section 25(1) of the KVAT Act, would suffice to mee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by raising a contention that the proceedings of the assessments were initiated beyond the period of limitation stipulated under Section 25(1) of the Kerala Value Added Tax Act,2003('KVAT Act' for short]. Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 [KSGST Act]. The writ petition was dismissed by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on behalf of the respondents, per contra, contended that the question of limitation will not apply in the case of assessments finalised against the appellant, in view of the specific provision contained in sub-section (2) of Section 25 of the KVAT Act. However, it is conceded that the judgment in W.P.(C) No.11335 of 2018 and connected cases covers only the issue regarding validity of Section 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this court. The Registry is directed to post the writ petition for fresh disposal in accordance with the observations contained herein above, before the Single Judge dealing with the subject matter, as per the roster. Interim order of stay, if any existed as on the date of dismissal of the writ petition shall stand revived and shall continue to be in force. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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