Case Law Details
Hindustan Coca-Cola Beverages Pvt Ltd Vs Commissioner of State Tax (Kerala High Court)
Kerala High Court held that Held that the limitation prescribed u/s. 17(D) of the Kerala General Sales Tax Act [KGST] would not be applicable to the facts of the present case as the high Court had set aside the original assessment and remanded the matter back to redo the assessment.
Facts-
The present writ petition has been filed under Article 226 of the Constitution of India impugning notice dated 12.01.2022 issued by the Deputy Commissioner of the State Tax, State GST Department, Kerala, proposing taxable turnover at Rs.15.92 Crores for the purposes of GST.
The assessment order was completed in respect of the financial year 2004-05 u/s. 17(D) of the Kerala General Sales Tax Act, 1963 (KGST Act). The said assessment order passed u/s. 17(D) of the KGST Act came to be challenged by the petitioner. The Single Judge of Kerala High Court allowed the writ petition and remanded the matter back to the assessing authority for a fresh order.
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