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2020 (11) TMI 281 - HC - VAT and Sales TaxReopening of assessment - Assessment for escaped turnover - time limitation - Section 25(1) read with Section 42(3) of the KVAT Act - assessment year 2013-2014 - HELD THAT:- Under the provisions of Section 25(1), as amended by Kerala Finance Act, 2017, and before repeal of KVAT Act on 22.06.2017, six year period of limitation for reopening assessments cannot be relied upon to issue preassessment notices in cases, where by 31.03.2017, five year period for re-opening assessments under the unamended provisions of Section 25(1) had already expired - In the case of BAIJU A.A. AND OTHERS VERSUS STATE TAX OFFICER, STATE OF KERALA AND OTHERS [2019 (12) TMI 469 - KERALA HIGH COURT], this Court declared that the amendments to Section 25 of the KVAT Act, through the Kerala Finance Act, 2018 are illegal and unconstitutional inasmuch as they were beyond the legislative competence of the State Legislature. In the instant case, the period of limitation with respect to the assessment year 2013-14 had expired on 31.03.2019 - therefore, Ext.P1 notice dated 18.01.2020 issued under Section 25(1) read with Section 42(3) of the KVAT Act, for the assessment year 2013-14, proposing to carryout assessment for escaped turnover, is clearly barred by limitation. It is declared that the assessment in respect of which the period of limitation for re-opening under Section 25 of the KVAT Act was to expire by 31.03.2019 cannot be re-opened on 18.01.2020 by issuing Ext.P1 notice - petition disposed off.
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