Limitation Act applies on Section 25A KVAT Act Proceedings: Kerala HC

Bhima Jewels Pvt. Ltd Vs State Tax Officer (Kerala High Court) In a recent ruling, the Kerala High Court provided relief to Bhima Jewels Pvt. Ltd., holding that the Limitation Act is applicable to proceedings initiated under Section 25A of the Kerala Value Added Tax (KVAT) Act. The decision came in a writ petition filed by the jeweler, challenging an order passed by the State Tax Officer concerning the assessment year 2012-13. Bhima Jewels contended that the assessment proceedings for the 2012-13 period were time-barred. The company argued that the notice, which commenced the Section 25A proce...