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Ashraf T.M.,N.A. Enterprises Versus Commercial Tax Officer, Commercial Taxes, Muvattupuzha and Another

2015 (7) TMI 1103 - KERALA HIGH COURT

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 .....

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d turnover. In section 19 of the KGST Act, specifically five years time is provided. Unless and until that five years is altered or amended by statutory provision, that cannot be taken away by an amendment to section 17 of the KGST Act. Section 19 of .....

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ent 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 Mu .....

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"), challenging the assessment orders under section 19 of the KGST Act. The common issue in both writ petitions is relating to limitation. 2. In W. P. (C) No. 3822 of 2012, the assessment is in respect of the year 2004-05. The original assessmen .....

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eted 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 fo .....

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, the petitioner replied. The petitioner again received the notice on January 3, 2013. The petitioner raised objection. However, over- ruling the objection, the assessment has been completed on February 2, 2013. This order is under challenge. 5. The .....

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r reckoning five years. The only issue raised in the counter is based on the Kerala Finance Act, 2011 by amending section 17 of the KGST Act. By the above amendment, all pending matters for assessment has been extended to be completed on or before Ma .....

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