2020 (6) TMI 327

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..... ution of work contracts and also a registered dealer under the erstwhile Kerala Value Added Tax Act 2003 has approached this Court under Article 226 of the Constitution of India for quashing of Ext.P1, the proceedings of the Assessment pertaining to the year 2011-12 along with the consequential proceedings, Ext.P3 ie., the rectified assessment order. 2. As per the averments in the writ petition a .....

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..... /- only. At the time of receipt of Ext.P1, the petitioner did not notice the limitation included in the impugned orders but only on the wrong legal advice, filed Ext.P2, the rectification petition. In fact, the notice under Section 25(1) was time barred in terms of the provisions of Section 25(1) of the 2003 Act, which prescribes the limitation of 5 years and extended up to 6 years as per the amen .....

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..... f the 25(1) of the KVAT Act on 31st of March 2018, whereas the Ext.P1 assessment order is dated 26th March 2019 much beyond thereof. Even if the aforementioned order is assailed in W.A. No.48 of 2020 but there is no interim order. I am of the view that the assessment order dated 26th March 2019 could not have been revised after expiry of six years. Accordingly, the assessment order is devoid of th .....

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