https://www.taxtmi.com/caselaws?id=378021 A challenge to a KVAT assessment as time-barred under section 25(1) remained open because the earlier writ dismissal had not specifically addressed the limitation question. The Kerala High Court noted that the prior batch decision was relied on to dispose of the petition, but the distinct issue of whether the assessment was beyond the statutory period had not been shown to have been decided. The matter was therefore remitted for fresh consideration by the single judge on limitation, leaving the challenge on that ground not finally concluded. en-us Mon, 18 Mar 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378021 A challenge to a KVAT assessment as time-barred under section 25(1) remained open because the earlier writ dismissal had not specifically addressed the limitation question. The Kerala High Court noted that the prior batch decision was relied on to dispose of the petition, but the distinct issue of whether the assessment was beyond the statutory period had not been shown to have been decided. The matter was therefore remitted for fresh consideration by the single judge on limitation, leaving the challenge on that ground not finally concluded. Case-Laws VAT and Sales Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378021