https://www.taxtmi.com/caselaws?id=281399 Limitation under Section 25(1) of the Kerala Value Added Tax Act governs the initiation of reassessment proceedings, so action commenced after the statutory period is time-barred and cannot be sustained. Orders issued under Section 25B extending limitation do not cure a defect where the original initiation was already beyond time; they cannot validate assessments that were void for breach of the statutory bar. The Court therefore treated the reassessment proceedings and the extension orders as ineffective against the expired limitation period, and the impugned assessment orders were set aside. en-us Tue, 14 Aug 2018 00:00:00 +0530 Mon, 17 Jun 2019 21:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281399 Limitation under Section 25(1) of the Kerala Value Added Tax Act governs the initiation of reassessment proceedings, so action commenced after the statutory period is time-barred and cannot be sustained. Orders issued under Section 25B extending limitation do not cure a defect where the original initiation was already beyond time; they cannot validate assessments that were void for breach of the statutory bar. The Court therefore treated the reassessment proceedings and the extension orders as ineffective against the expired limitation period, and the impugned assessment orders were set aside. Case-Laws VAT and Sales Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281399