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2017 (2) TMI 1457 - HC - VAT and Sales TaxReopening of assessment - time limitation - notice issued beyond the five year period from the end of the assessment year - Section 25A of the 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 period. The writ petition would stand allowed to the extent of setting aside the assessment order.
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