Manappuram Jewellers Limited vs. The Assistant Commissioner (Assessment)
Held
The Court held that the notice to re-open the assessment was issued beyond the prescribed time limit stipulated in Section 25(1) of the Act. Therefore, the notice was time-barred.
Facts
The petitioner's assessment for the year 2011-12 was completed. Subsequently, a notice was issued under Section 25(1) of the Kerala Value Added Tax Act, 2003, to re-open the assessment for the same year.
Key Issues
Whether the notice to re-open the assessment for the year 2011-12 was issued within the time limit prescribed by Section 25(1) of the Act.
Sections Cited
Section 25(1)
AI-generated summary — verify with the full judgment below
WP(C) NO. 7897 OF 2019 1 2025:KER:28238 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 2ND DAY OF APRIL 2025 / 12TH CHAITHRA, 1947 WP(C) NO. 7897 OF 2019 PETITIONER: MANAPPURAM JEWELLERS LIMITED 4/ 522, FIRST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O., THRISSUR 680 567 REPRESENTED BY TIS AUTHORIZED SIGNATORY BASANTH BHASKAR. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT)-II, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004. 2 THE INTELLIGENCE OFFICER INVESTIGATION BRANCH II, STATE GOODS AND SERVICES TAX DEPARTMENT, 5TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM 695 001. OTHER PRESENT: SRI.ARUN AJAY SHANKAR, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7897 OF 2019 2 2025:KER:28238 MOHAMMED NIAS C.P., J ............................................................ W.P.(C) No.789
The judgment continues below.
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