https://www.taxtmi.com/caselaws?id=332302 The Court declined to reevaluate facts to determine the applicability of Section 25(2) of the Kerala Value Added Tax Act, addressing challenges to assessment orders for the years 2009-2010 and 2012-2013. The Court deemed Ext.P7 irrelevant due to being issued after the limitation period, reserved the petitioner's right to appeal Ext.P3, and allowed the assessment authority to proceed with Exts.P4 and P5 after a hearing. The judgment emphasized the need for a proper appeal process to address factual disputes and directed the petitioner's questions to be resolved in the appeal or proceedings. en-us Tue, 14 Jun 2016 00:00:00 +0530 Wed, 14 Sep 2016 13:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332302 The Court declined to reevaluate facts to determine the applicability of Section 25(2) of the Kerala Value Added Tax Act, addressing challenges to assessment orders for the years 2009-2010 and 2012-2013. The Court deemed Ext.P7 irrelevant due to being issued after the limitation period, reserved the petitioner's right to appeal Ext.P3, and allowed the assessment authority to proceed with Exts.P4 and P5 after a hearing. The judgment emphasized the need for a proper appeal process to address factual disputes and directed the petitioner's questions to be resolved in the appeal or proceedings. Case-Laws VAT and Sales Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332302