https://www.taxtmi.com/caselaws?id=189973 The court set aside assessment orders issued beyond the limitation period, emphasizing the importance of initiating proceedings within the specified timeframe under Section 25(1) of the Kerala Value Added Tax Act, 2003. It clarified that the extension of the limitation period under Section 25B applies to assessment completion, not initiation, and ruled that only issues raised within the limitation period in original notices could be considered post-remand. The court directed the Assessing Officer to issue fresh orders addressing specific instances of escaped turnover within the statutory timeframe, underscoring the significance of complying with limitation periods in tax assessments. en-us Mon, 03 Oct 2016 00:00:00 +0530 Thu, 22 Mar 2018 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189973 The court set aside assessment orders issued beyond the limitation period, emphasizing the importance of initiating proceedings within the specified timeframe under Section 25(1) of the Kerala Value Added Tax Act, 2003. It clarified that the extension of the limitation period under Section 25B applies to assessment completion, not initiation, and ruled that only issues raised within the limitation period in original notices could be considered post-remand. The court directed the Assessing Officer to issue fresh orders addressing specific instances of escaped turnover within the statutory timeframe, underscoring the significance of complying with limitation periods in tax assessments. Case-Laws VAT and Sales Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189973