Limitation under VAT assessment law required fresh consideration where the writ challenge raised a distinct time-bar plea.

A writ challenge to a pre-assessment notice raised a distinct plea that the proposed assessment was barred by limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. That limitation objection had not been examined when the writ petition was earlier dismissed on the basis of a different decision dealing with another issue. As the limitation question required independent consideration on merits, fresh adjudication by the Single Judge was necessary. The matter was therefore remitted for reconsideration of the limitation plea, and the appellant succeeded.

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Issues: Whether the writ petition should be remanded for fresh consideration on the question of bar of limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003.

Analysis: The challenge to the pre-assessment notice included a specific plea that the proposed assessment was time-barred under Section 25(1) of the Kerala Value Added Tax Act, 2003. The record showed that this limitation issue had not been examined when the writ petition was dismissed on the footing that the matter was covered by an earlier decision dealing with a different question. Since the limitation ground was a distinct issue requiring consideration on merits, fresh adjudication by the Single Judge was necessary.

Conclusion: The matter was required to be remitted for fresh consideration of the limitation plea, and the appellant succeeded.

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