Self-assessment and limitation under VAT law bar belated further assessment; Kerala High Court quashed the order.

Where self-assessment had already crystallised under the Kerala Value Added Tax Act, further assessment under section 25A could not be sustained once the statutory five-year limitation period had expired. The text notes that the assessment action was initiated after limitation, was treated as covered by earlier binding decisions of the same Court, and was also described as ex parte with disputed service of notice. On that basis, the impugned assessment order was quashed and the assessment was set aside in favour of the petitioner.

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Issues: Whether the assessment order under section 25A of the Kerala Value Added Tax Act, 2003 could be sustained when the self-assessment had already been completed and the proceedings were initiated after expiry of the statutory limitation period.

Analysis: The return for the relevant year had already resulted in self-assessment under section 21 of the Kerala Value Added Tax Act, 2003. The challenge was that the first assessment action under section 25A was taken after the five-year limitation period had expired. The matter was treated as covered by earlier binding decisions of the same Court, and the assessment was also noted to be ex parte with disputed service of notice. On that basis, the impugned order was found unsustainable.

Conclusion: The impugned assessment order under section 25A of the Kerala Value Added Tax Act, 2003 was quashed in favour of the petitioner.

Final Conclusion: The writ petition succeeded and the assessment was set aside on the ground that action was taken beyond the permissible statutory period.

Ratio Decidendi: Where a self-assessment has already crystallised under the VAT law, reassessment or further assessment cannot validly be completed after the statutory limitation period has expired.

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