https://www.taxtmi.com/caselaws?id=375301 CST assessments conducted after the commencement of the KVAT Act remained governed by the CST framework and its rules, because section 9(2) of the CST Act applies State machinery only subject to the CST Act. Since the CST (Kerala) Rules did not prescribe a separate period for initiating regular assessments, the Court treated five years as the reasonable limitation, drawing from the longer period recognised for reassessment. Assessment notices and the assessment order issued beyond that period for assessment year 2005-06 were time-barred and quashed, while the remaining proceedings were left intact. The assessee was also allowed to pursue the statutory appeal against the surviving order, with delay to be condoned. en-us Thu, 07 Feb 2019 00:00:00 +0530 Thu, 04 Jul 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375301 CST assessments conducted after the commencement of the KVAT Act remained governed by the CST framework and its rules, because section 9(2) of the CST Act applies State machinery only subject to the CST Act. Since the CST (Kerala) Rules did not prescribe a separate period for initiating regular assessments, the Court treated five years as the reasonable limitation, drawing from the longer period recognised for reassessment. Assessment notices and the assessment order issued beyond that period for assessment year 2005-06 were time-barred and quashed, while the remaining proceedings were left intact. The assessee was also allowed to pursue the statutory appeal against the surviving order, with delay to be condoned. Case-Laws VAT and Sales Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375301