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2020 (4) TMI 492 - HC - VAT and Sales TaxTime limitation for Finalization of assessment - case of appellant is that the proceedings for finalization of the assessment was initiated beyond the time limit stipulated under Section 25 (1) of the Kerala Value Added Tax Act, 2003 - validity of Section 174 of the KSGST Act - HELD THAT:- The grounds raised in the writ petition other than the one relating to validity of Section 174 of the KSGST Act, has not been looked into by the Single Judge. Under such circumstances, a remand of the writ petition for a fresh consideration and disposal, on the grounds raised other than the one relating to validity of Section 174 of the KSGST Act, would suffice to meet the ends of justice. Appeal allowed by way of remand.
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