Daisy Vincent vs. The State Of Kerala
Held
The Court, relying on a Division Bench judgment in S.Najeem (supra), held that the period of limitation for assessment under Section 25(1) of the KVAT Act, 2003, is five years. Since the notice for the 2009-10 assessment year was issued on 08.03.2016, more than six years after the last date of the relevant year, it was deemed out of time. Consequently, the assessment order and notices were set aside.
Facts
The petitioner, a dealer under the Kerala Value Added Tax Act, 2003, challenged an assessment order for the year 2009-10. The assessment notice was issued on 08.03.2016, and the final assessment order (Ext.P5) was passed on 08.06.2018, rejecting the petitioner's contention that the assessment was barred by limitation.
Key Issues
The key legal issue was whether the assessment proceedings initiated for the assessment year 2009-10 were barred by the period of limitation prescribed under the Kerala Value Added Tax Act, 2003.
Sections Cited
Section 25(1) of the KVAT Act, 2003
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN THURSDAY, THE 11TH DAY OF AUGUST 2022 / 20TH SRAVANA, 1944 WP(C) NO. 30061 OF 2018 PETITIONER/S: DAISY VINCENT, AGED 57 YEARS, W/O P. O VINCENT, PROPRIETRIX, SOUMYA PLASTICS,11/784, INDUSTRIAL ESTATE, OLLUR, THRISSUR-680306 BY ADVS. DR. K. P. PRADEEP SANAND RAMAKRISHNAN NEENA ARIMBOOR T.T.BIJU T.THASMI MEDAYILTANYA MARIE VICTO RESPONDENT/S: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 COMMERCIAL TAX OFFICER/STATE TAX OFFICER, 4TH CIRCLE, THRISSUR, COMMERCIAL TAXES/ KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, CT COMPLEX, POOTHOLE, THRISSUR-680004 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. SMT.M.M.JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.30061/2018 ..2.. JUDGMENT The petitioner is the registered dealer under the Kerala Value Added Tax Act, 2003 (for short, “the KVAT Act”), dealing in manufacture of plast
The judgment continues below.
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