https://www.taxtmi.com/caselaws?id=189973 Proceedings to assess escaped turnover must be initiated within the five-year limitation under the Kerala VAT Act; an extension provision for completing assessment does not save a notice issued after that period. The belated reassessment notice was therefore invalid. Where original notices were issued within limitation and the assessment was remanded, the authority could proceed only on the matters already covered by those notices. Fresh notices issued after limitation could not add new instances of escaped turnover or expand the reassessment beyond the original scope. The remand did not revive the power to enlarge the inquiry. The reassessment was confined to the timely notices, and the later expansion was unsustainable. 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 Proceedings to assess escaped turnover must be initiated within the five-year limitation under the Kerala VAT Act; an extension provision for completing assessment does not save a notice issued after that period. The belated reassessment notice was therefore invalid. Where original notices were issued within limitation and the assessment was remanded, the authority could proceed only on the matters already covered by those notices. Fresh notices issued after limitation could not add new instances of escaped turnover or expand the reassessment beyond the original scope. The remand did not revive the power to enlarge the inquiry. The reassessment was confined to the timely notices, and the later expansion was unsustainable. Case-Laws VAT and Sales Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189973