https://www.taxtmi.com/caselaws?id=389586 A proviso to Section 25(1) of the Kerala Value Added Tax Act was treated as creating a limited retrospective reopening window for assessments whose limitation expired on 31.03.2017, allowing reopening up to 31.03.2018. The later 2018 amendment, however, was held ineffective because the KVAT Act had already been repealed and the State no longer retained competence to amend the repealed law. A savings clause under the GST regime could preserve accrued rights and pending actions, but it could not revive legislative power to enact a fresh amendment. The impugned notices and orders based on the 2018 amendment were therefore unsustainable. en-us Fri, 06 Dec 2019 00:00:00 +0530 Wed, 14 Jan 2026 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389586 A proviso to Section 25(1) of the Kerala Value Added Tax Act was treated as creating a limited retrospective reopening window for assessments whose limitation expired on 31.03.2017, allowing reopening up to 31.03.2018. The later 2018 amendment, however, was held ineffective because the KVAT Act had already been repealed and the State no longer retained competence to amend the repealed law. A savings clause under the GST regime could preserve accrued rights and pending actions, but it could not revive legislative power to enact a fresh amendment. The impugned notices and orders based on the 2018 amendment were therefore unsustainable. Case-Laws VAT / Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389586