https://www.taxtmi.com/caselaws?id=378019 A writ petition challenging extension of time and the consequential assessment under the Kerala General Sales Tax Act required independent consideration of the pleaded objection that the assessment was time-barred and that no second extension could be granted. The petition had been dismissed by relying on a common judgment dealing with an unrelated provision, rather than examining the specific challenge raised. The High Court set aside that dismissal and remitted the matter to the Single Judge for fresh decision on merits. en-us Tue, 05 Mar 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378019 A writ petition challenging extension of time and the consequential assessment under the Kerala General Sales Tax Act required independent consideration of the pleaded objection that the assessment was time-barred and that no second extension could be granted. The petition had been dismissed by relying on a common judgment dealing with an unrelated provision, rather than examining the specific challenge raised. The High Court set aside that dismissal and remitted the matter to the Single Judge for fresh decision on merits. Case-Laws VAT and Sales Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378019