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Kerala HC Quashed KVAT Reassessment Notice as It Was Issued Beyond Statutory Limitation
Case Law Details
- Case Name
- Jyothy Labs Pvt. Ltd. Vs Assistant Commissioner (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Jyothy Labs Pvt. Ltd. Vs Assistant Commissioner (Kerala High Court)
The Kerala High Court allowed a writ petition challenging a notice dated 14.12.2020 issued under Section 25A read with Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), for reopening the assessment for the year 2009-10 based on audit objections raised by the Accountant General of Kerala.
The petitioner contended that the notice was barred by limitation and relied on earlier decisions of the High Court. During the hearing, the State also conceded that the issue was covered by the Division Bench ...
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