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2019 (5) TMI 647 - HC - VAT and Sales TaxLimitation for finalization of assessment - year 2010-2011 - time limitation provided u/s 25 (1) of the Kerala Value Added Tax Act, 2003 - writ dismissed following a decision - HELD THAT:- Learned counsel for the appellant contended that, the judgment in SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300 - KERALA HIGH COURT] covers only the question of validity of Section 174 of the KSGST Act. It is pointed out that the learned Single Judge had omitted to consider and decide the challenge raised based on the question of limitation u/s 25 (1) of the KVAT Act. The above fact is not disputed by the learned Special Government Pleader (Taxes) appearing for the respondents. Therefore we are of the considered opinion that a remittance of the writ petition for fresh consideration and disposal on the question raised other than the validity of Section 174 of the KSGST Act, would suffice to meet the ends of justice. - petition allowed by way of remand.
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