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2015 (7) TMI 1103 - HC - VAT and Sales TaxPeriod of limitation - Assessment is out of time - not initiated or completed within five years from the expiry of the year to which tax relates - Section 19 of the KGST Act - Amendment to Section 17 of the KGST Act - authority has power to complete the assessment in terms of section 19 of the KGST Act - Held that:- Sections 17 and 19 of the KGST Act operate in a different domain. Section 17 of the KGST Act relates to the assessment. Section 19 of the KGST Act relates to the assessment of escaped turnover. In section 19 of the KGST Act, specifically five years time is provided. Unless and until that five years is altered or amended by statutory provision, that cannot be taken away by an amendment to section 17 of the KGST Act. Section 19 of the KGST Act being an independent provision, necessarily, the limitation has to be reckoned in terms of section 19 of the KGST Act itself and not with reference to section 17 of the KGST Act. In view of the fact that there is no corresponding amendment to section 19 of the KGST Act, the assessment in terms of section 17 of the KGST Act is barred by limitation. - Decided in favour of petitioner
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