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2020 (6) TMI 327 - HC - VAT and Sales TaxJurisdiction - powers of the competent authority to initiate the revision of the assessment as per Section 25(1) after lapse of six years - HELD THAT:- The issue is decided by the judgment of this Court in BAIJU A.A. AND OTHERS VERSUS STATE TAX OFFICER, STATE OF KERALA AND OTHERS [2019 (12) TMI 469 - KERALA HIGH COURT]. In Para 21, the amendments to Section 25 of the KVAT Act through the Kerala Finance Act 2018 was declared to be illegal and unconstitutional in as much beyond the legislative competence of the State Legislature. Be that as it may, the limitation in the instant case expired as per the provisions of the 25(1) of the KVAT Act on 31st of March 2018, whereas the Ext.P1 assessment order is dated 26th March 2019 much beyond thereof. The assessment order dated 26th March 2019 could not have been revised after expiry of six years - the assessment order is devoid of the merits, and is quashed - petition allowed.
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