https://www.taxtmi.com/caselaws?id=381097 Limitation under the Kerala General Sales Tax Act did not invalidate the assessment for 2000-2001, as the assessment dated 28.03.2006 was found to be within the period available under the proviso inserted by the Finance Act, 2005. Even on the argument that the assessment took effect only on dispatch or communication in September 2006, the substituted proviso introduced by the Finance Act, 2006 was held to cover it. The Court further held that limitation did not make the assessment a nullity, and a concluded assessment confirmed in appeal could not be reopened in writ proceedings at the recovery stage on a collateral challenge. en-us Thu, 14 Mar 2019 00:00:00 +0530 Mon, 14 Oct 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381097 Limitation under the Kerala General Sales Tax Act did not invalidate the assessment for 2000-2001, as the assessment dated 28.03.2006 was found to be within the period available under the proviso inserted by the Finance Act, 2005. Even on the argument that the assessment took effect only on dispatch or communication in September 2006, the substituted proviso introduced by the Finance Act, 2006 was held to cover it. The Court further held that limitation did not make the assessment a nullity, and a concluded assessment confirmed in appeal could not be reopened in writ proceedings at the recovery stage on a collateral challenge. Case-Laws VAT and Sales Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381097