Section 25(1) of KVAT doesn’t permit passing of fresh order for same assessment year: Kerala HC

Sreekumar B.S. Vs State Tax Officer (Kerala High Court)

Kerala High Court held that provisions of Section 25(1) of the Kerala Value Added Tax Act [KVAT] does not permit the Assessing Authority to pass a fresh order for the same assessment year. Thus, second assessment order is held to be non-est in law and cannot be sustained.

Facts- The petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. An assessment of the petitioner for the year 2015-16 was completed u/s. 25(1) of the KVAT Act by order dated 15.1

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