M/S. Bcg Estates And vs. State Of Kerala
Held
The Court held that the re-assessment notice, issued on 11.12.2018 for the assessment year 2011-12, was beyond the statutory period of limitation which expired on 31.03.2018. Therefore, the impugned notice and all further proceedings were quashed.
Facts
The petitioner, a real estate company, challenged a re-assessment notice dated 11.12.2018 issued under Section 25(1) of the KVAT Act for the assessment year 2011-12. The primary ground for challenge was that the notice was time-barred.
Key Issues
Whether the re-assessment notice issued under Section 25(1) of the KVAT Act for the assessment year 2011-12 was time-barred, having been issued after the prescribed limitation period.
Sections Cited
Section 25(1) of the Kerala Value Added Tax Act, 2003
AI-generated summary — verify with the full judgment below
WP(C) NO. 641 OF 2019 1 2025:KER:26152 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WP(C) NO. 641 OF 2019 PETITIONER: M/S. BCG ESTATES AND BUILDERS PVT.LIMITED, 32/662, BCG ESTATES N.H.BYPASS, PALARIVATTOM P.O., ERNAKULAM KERALA- 682025. REPRESENTED BY ITS DIRECTOR-MS.RENU C.BABU. BY ADVS. M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SMT.K.SHARANYA VIJAY RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER(WC), STATE GST DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION, ERNAKULAM-682018. OTHER PRESENT: SRI.ARUN AJAY SHANKAR, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 641 OF 2019 2 2025:KER:26152 MOHAMMED NIAS C.P., J ............................................................ W.P.(C) No.641 of 2019 ............................................................. Dated this the 26th day o
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