KVAT: Amendment extending time cannot have automatic retrospective operation

K. Vinod Chandran Vs Ashok Menon (Kerala High Court) The impugned judgments in the above appeals disposed of a batch of writ petitions as also writ petitions, individually, filed by the assessee-petitioners against notices issued for assessment under the Kerala Value Added Tax Act, 2003 (for brevity “KVAT Act”). The issues raised being identical, reference is made to the common judgment dated 05.10.2016 disposing of a batch of writ petitions [W.P(C) No.10979 of 2015 & connected cases]. The learned Single Judge categorized these cases on the basis of the provision under which the procee...