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2019 (10) TMI 267 - HC - GSTValidity of assessment order - it was contended that the proceedings of the assessments were initiated beyond the period of limitation stipulated under Section 25(1) of the Kerala Value Added Tax Act, 2003 - HELD THAT:- We are of the opinion that a remand of the writ petition to the Single Judge for adjudication on the question as to whether the impugned assessments are hit by Section 25(1) of the KVAT Act, would suffice to meet the ends of justice. The writ petition is restored on to the files of this court - appeal allowed.
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