https://www.taxtmi.com/caselaws?id=355465 The Kerala High Court construed "year" in section 56(2)(c) of the Kerala Value Added Tax Act to mean the year in which the order sought to be revised was passed, not the assessment year. Applying the provision's plain language, the four-year limitation runs from that order's year, so the impugned revision was not time-barred because it was issued within four years of the original order. The challenge on limitation therefore failed. Limited interim protection was granted for one month to enable the petitioner to pursue revision within time. en-us Mon, 08 Jan 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355465 The Kerala High Court construed "year" in section 56(2)(c) of the Kerala Value Added Tax Act to mean the year in which the order sought to be revised was passed, not the assessment year. Applying the provision's plain language, the four-year limitation runs from that order's year, so the impugned revision was not time-barred because it was issued within four years of the original order. The challenge on limitation therefore failed. Limited interim protection was granted for one month to enable the petitioner to pursue revision within time. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355465