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2017 (1) TMI 1561 - KERALA HIGH COURTTime Limitation - assessment order passed under Section 25(1) read with Section 25A of the Kerala Value Added Tax Act, 2003 - Held that: - The ground of limitation cannot be sustained since, the notice under Section 25(1) of the KVAT Act is dated 24.01.2014 and the same has been validly initiated within the limitation provided under the provision. The petitioner has a contention that the objections, as noticed under Section 25(1) of the KVAT Act has been finalised and a verification of the check note in the files would reveal that the earlier officer had closed the proceedings. However, the learned Government Pleader, on a verification of the files, submits that there is no such check note available. The said contention, hence, cannot be sustained. It is made clear that the setting aside of Ext.P5 is only to the extend of the objections raised on audit and revision attempted under Section 25A. Whatever proposals notified under Section 25(1) of the KVAT Act, and finalised by the assessment order shall not be upset by this judgment and the petitioner shall be entitled to file an appeal from the said order. Petition allowed in part.
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