The State Tax Officer-Ii vs. Engineering Projects INDIA LTD
Held
The High Court held that the amendment to Section 25(1) of the KVAT Act in 2017 enhanced the limitation period to six years. Therefore, the notice issued after the amendment was within the extended limitation period.
Facts
The assessee challenged a notice and assessment order under the KVAT Act on grounds of limitation. The Single Judge allowed the challenge, finding the notice barred by the original five-year limitation period.
Key Issues
Whether the notice issued under Section 25(1) of the KVAT Act was barred by limitation, considering the amendment to the section in 2017.
Sections Cited
Section 25(1), Section 42(3)
AI-generated summary — verify with the full judgment below
1 2025:KER:26015
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WA NO. 43 OF 2021 AGAINST THE JUDGMENT DATED 30.10.2020 IN W.P.(C).NO.23129 OF 2020 OF HIGH COURT OF KERALA APPELLANTS/RESPONDENTS IN W.P.(C) :
1 THE STATE TAX OFFICER-II (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI - 682 002. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SRI.V.K.SHAMSUDHEEN, SR.GOVERNMENT PLEADER
RESPONDENT/PETITIONER IN W.P.(C) :
M/S ENGINEERING PROJECTS INDIA LTD 3D, EC CHAMBERS, 92, G N CHETTY ROAD, T.NAGAR, CHENNAI, PIN - 600 017 REPRESENTED BY ITS DEPUTY GENERAL MANAGER (TECH) SREENESH S.
BY ADV K KRISHNA FOR THE RESPONDENT
THIS WRIT APPEAL HAVING COME UP FOR HEARING ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
The judgment continues below.
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