Limitation under KVAT assessment remains open, with the court remitting the matter for fresh consideration on time bar.

A challenge to a KVAT assessment as time-barred under section 25(1) remained open because the earlier writ dismissal had not specifically addressed the limitation question. The Kerala High Court noted that the prior batch decision was relied on to dispose of the petition, but the distinct issue of whether the assessment was beyond the statutory period had not been shown to have been decided. The matter was therefore remitted for fresh consideration by the single judge on limitation, leaving the challenge on that ground not finally concluded.

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Issues: Whether the challenge to the assessment on the ground of limitation under section 25(1) of the Kerala Value Added Tax Act survived independently of the earlier batch decision, and whether the writ petition required fresh consideration on that question.

Analysis: The assessment was assailed primarily as being beyond the limitation period prescribed under section 25(1) of the Kerala Value Added Tax Act. The earlier dismissal of the writ petition had proceeded on the footing that the matter was covered by a prior batch of cases, but the limited question of time bar under the KVAT Act was not shown to have been specifically dealt with there. In those circumstances, the matter required reconsideration by the single judge on the limitation issue.

Conclusion: The challenge on limitation was not finally concluded against the appellant, and the matter was remitted for fresh decision on that issue.

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