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2015 (7) TMI 1103 - KERALA HIGH COURT

2015 (7) TMI 1103 - KERALA HIGH COURT - [2015] 86 VST 134 (Ker) - Period of limitation - Assessment is out of time - not initiated or completed within five years from the expiry of the year to which tax relates - Section 19 of the KGST Act - Amendment to Section 17 of the KGST Act - authority has power to complete the assessment in terms of section 19 of the KGST Act - Held that:- Sections 17 and 19 of the KGST Act operate in a different domain. Section 17 of the KGST Act relates to the assessme .....

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GST Act. In view of the fact that there is no corresponding amendment to section 19 of the KGST Act, the assessment in terms of section 17 of the KGST Act is barred by limitation. - Decided in favour of petitioner - W. P. (C) Nos. 3822 of 2012 (C), W. P. (C) Nos. 4864 of 2013 (G) - Dated:- 15-7-2015 - A. Muhamed Mustaque, J. P. N. Damodaran Namboodiri for the petitioners. R. Ranjith, Senior Government Pleader, for the respondents. ORDER These writ petitions are filed by the asses- sees under the .....

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by issuing notice dated October 27, 2011. The assessment was completed on January 20, 2012. The petitioner's case is that the assessment under section 19 is barred by limitation beyond the period of five years as prescribed under section 19 of the KGST Act. 4. In W. P. (C) No. 4864 of 2013, the assessment is for the year 2001-02. The original assessment was completed on July 11, 2003. It was appealed and modified assessment order was passed on October 7, 2006. The petitioner received a notic .....

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