2017 (2) TMI 1457

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..... Kerala Value Added Tax Act, 2003 - HELD THAT:- In the present case, limitation expires on 31.03.2015. The first notice is issued on 31.10.2015 as is seen from Ext.P2. The order passed is also produced at Ext.P5. In such circumstance for reason of limitation, the proceedings have to be set aside. Ext.P5 assessment order is set aside, finding the initiation of proceedings to be beyond the limitation .....

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..... ited v. Assistant Commissioner (Assessment) [2015 (4) KLT 516] to hold that there is no requirement for conclusion of the proceedings within the time provided and what is mandated is initiation of the proceedings. 3. The learned Government Pleader has a contention that the penalty proceedings were initiated on the basis of suppression of certain machineries actually put to use and it was in that .....

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..... er passed is also produced at Ext.P5. In such circumstance for reason of limitation, the proceedings have to be set aside. Ext.P5 assessment order is set aside, finding the initiation of proceedings to be beyond the limitation period. The writ petition would stand allowed to the extent of setting aside the assessment order. All contentions are left open with respect to the penalty proceedings. No .....

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