Case Law Details
State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court)
Value Added Tax (VAT) Act Cannot Be Amended After Introduction Of CGST Act, 2017
The Hon’ble High Court of Kerala while disposing a batch of writ appeals and writ petitions (lead case being State Tax Officer & Anr Vs. Baiju A.A in WA No. 48/2020) declared on 22.08.2022 that the amendment brought in to the provisions of the erstwhile Kerala Value Added Tax Act,2003 (KVAT Act for short) by Finance Act, 2018 so as to enable the Tax authorities to initiate assessment proceedings in respect of the assessments pending as on 31.03.2018 is illegal and without authority as the KVAT Act has already been repealed. Two major points considered and decided by the Hon’ble Court are that;
- Under the KVAT Act,2003 for initiating assessment proceedings U/s. 25(1) was five years. However, by Finance Act,2017 it is substituted/enlarged as six years. Whether the same has retrospective effect? Held that the amendment has no retrospective effect but only prospective.
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