State Of Kerala vs. Bharati Airtel Limited
Held
The High Court found that the amendment to Section 25(1) of the KVAT Act in 2017 extended the limitation period to six years. The notice for the assessment year 2013-14 was issued within this six-year period, making the Single Judge's assumption of limitation erroneous.
Facts
The assessee challenged an assessment order as being barred by limitation, arguing it was issued beyond the six-year period prescribed by Section 25(1) of the KVAT Act for the assessment year 2013-14. The learned Single Judge allowed the writ petition, finding the notice was indeed belated.
Key Issues
Whether the notice for reopening assessment for the year 2013-14 was issued within the prescribed limitation period under Section 25(1) of the KVAT Act, considering the amendment in 2017.
Sections Cited
Section 25(1)
AI-generated summary — verify with the full judgment below
2025:KER:26400 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. THURSDAY, THE 27TH DAY OF MARCH 2025/6TH CHAITHRA, 1947 W.A NO.1748 OF 2020 AGAINST THE JUDGMENT DATED 29.09.2020 IN W.P(C).NO.12941 OF 2020 OF HIGH COURT OF KERALA APPELLANTS/RESPONDENTS 2 & 3 IN W.P.(C): 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, THIRUVANANTHAPURAM - 695 001. 2 ASSISTANT COMMISSIONER, SPECIAL CIRCLE - III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682 015. BY SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENTS/PETITIONER & RESPONDENTS 1 & 4 IN W.P.(C): 1 M/S.BHARATI AIRTEL LIMITED SL AVENUE, N.H.BYPASS, KUNDANNOOR, MARADU, COCHIN, REPRESENTED BY ITS AUTHORISED SIGNATORY MRS.SHEENA SAMUEL, PIN-682 304. 2 UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 3 SUPERINTENDENT OF CENTRAL EXCISE, BHARATI AIRTEL RANGE, RANGE V.GURGAON, HARYANA-122 001. BY ADV.SRI.A.KUMAR (SR.) THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE
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