Sangeeth Kumar M vs. Asst.Commissioner -Ii
Held
The Court held that the assessment proceedings and order were without jurisdiction as the notice under Section 25(1) of the KVAT Act was issued beyond the prescribed limitation period of six years. It reiterated that Section 42(3) of the KVAT Act does not override or dilute the limitation period stipulated in Section 25(1).
Facts
The petitioner challenged an assessment notice and order issued under Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) for the assessment year 2011-2012. The challenge was on the ground that the notice for reopening the assessment was issued beyond the statutory limitation period.
Key Issues
The key legal issue was whether assessment proceedings initiated under Section 25(1) of the KVAT Act beyond the prescribed limitation period, despite reliance on Section 42(3), were valid.
Sections Cited
Section 25(1), Section 42(3) of the Kerala Value Added Tax Act, 2003, Section 10(4) of the Finance Act, 2018
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE EASWARAN S. FRIDAY, THE 26TH DAY OF JULY 2024 / 4TH SRAVANA, 1946 WP(C) NO. 32577 OF 2018 PETITIONER/S: SANGEETH KUMAR M PROPRIETOR M/S GUHAN GAS AMBALATHARA THIRUVANANTHAPURAM PIN CODE-695026 BY ADVS. U.BALAGANGADHARAN V.JAYANANDAKUMAR RESPONDENT/S: 1 ASST.COMMISSIONER -II SPECIAL CIRCLE STATE G S T DEPARTMENT THIRUVANANTHAPURAM PIN-695002 2 THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHPAURAM, PIN-695002 3 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. SRI. SYED M. THANGAL- SPL. GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15.7.2024, THE COURT ON 26.07.2024, DELIVERED THE FOLLOWING:
EASWARAN S. , J. ------------------------- ----------------------------------- Dated this the 26th day of July 2024 JUDGMENT The petitioner who is an assessee on the rolls of the 1st respondent has come up before this Court challenging Ext.P2 order issued under Section 25(1)
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.