2020 (6) TMI 327

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..... OF KERALA AND OTHERS [ 2019 (12) TMI 469 - KERALA HIGH COURT] . In Para 21, the amendments to Section 25 of the KVAT Act through the Kerala Finance Act 2018 was declared to be illegal and unconstitutional in as much beyond the legislative competence of the State Legislature. Be that as it may, the limitation in the instant case expired as per the provisions of the 25(1) of the KVAT Act on 31st of .....

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..... P3 ie., the rectified assessment order. 2. As per the averments in the writ petition a monthly and annual return for the year 2011-12 along with necessary enclosures were filed and they were accepted by the assessing officer. Learned counsel appearing on behalf of the petitioner submits that the petitioner assessee was astounded to receive a proceedings of assessment dated 26th of March 2019 .....

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..... 2003 Act, which prescribes the limitation of 5 years and extended up to 6 years as per the amended, which already expired on 31st of March 2018. 3. The learned Government Pleader does not deny the notice dated 26th March 2019, Ext.P1. 4. The controversy with regard to the powers of the competent authority to initiate the revision of the assessment as per Section 25(1) after lapse of six .....

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