https://www.taxtmi.com/caselaws?id=378022 A writ challenge to a pre-assessment notice raised a distinct plea that the proposed assessment was barred by limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. That limitation objection had not been examined when the writ petition was earlier dismissed on the basis of a different decision dealing with another issue. As the limitation question required independent consideration on merits, fresh adjudication by the Single Judge was necessary. The matter was therefore remitted for reconsideration of the limitation plea, and the appellant succeeded. en-us Thu, 21 Mar 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378022 A writ challenge to a pre-assessment notice raised a distinct plea that the proposed assessment was barred by limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. That limitation objection had not been examined when the writ petition was earlier dismissed on the basis of a different decision dealing with another issue. As the limitation question required independent consideration on merits, fresh adjudication by the Single Judge was necessary. The matter was therefore remitted for reconsideration of the limitation plea, and the appellant succeeded. Case-Laws VAT and Sales Tax Thu, 21 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378022