TMI Blog2020 (11) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ext.P1 notice - petition disposed off. - W.P(C)No. 23129 of 2020(M) - - - Dated:- 30-10-2020 - Mr. Justice Anil K. Narendran For the Petitioner : Advs. Sri. Harisankar V. Menon, Smt. Meera V. Menon, Smt. K. Krishna JUDGMENT The petitioner is a Public Sector Undertaking engaged in execution of work contract, having registration under the provisions of the Kerala Value Added Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e last date of the year to which the return relates. An amendment was brought into force through the Finance Act, 2017 extending the period for proceeding to determine any assessment from 5 years to 6 years with prospective effect, i.e., from 01.04.2017. According to the petitioner, the period of limitation with respect to the assessment year 2013-14 had expired on 31.03.2019 itself and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 said decision, this Court declared that the amendments to Section 25 of the KVAT Act, through the Kerala Finance Act, 2018 are illegal and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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