2019 (2) TMI 396 - HC - VAT and Sales Tax

Extenuation of period of Limitation - Period for reopening of an assessment was already expired - effect of amendment - Section 25(1) of the KVAT Act - Held that - The issue is covered by the decision in the case of THE COMMERCIAL TAX OFFICER ANCHAL KOLLAM THE INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES KOLLAM AND THE DEPUTY TAHSILDAR REVENUE RECOVERY TALUK OFFICE VARKALA THIRUVANANTHAPURAM VERSUS S. NAJEEM AND S. SAJEEV 2018 (8) TMI 1160 - KERALA HIGH COURT where it was held that The amendment by substitution in the present case extending the period of limitation from 5 years to 6 years to be not applicable to those assessments which stood completed and the 5 year period for re-opening of assessment under Section 25(1) stood expired - petition disposed off.

Summary

The Kerala High Court disposed of a writ petition seeking relief under the Kerala Value Added Tax Act 2003, citing a Division Bench judgment in The Commercial Tax Officer v. S.Najeem. The petitioner's requests to quash certain orders were denied based on the precedent mentioned.