https://www.taxtmi.com/caselaws?id=395503 Reassessment under the Kerala Value Added Tax Act was found barred by limitation because the statutory reopening period had already expired. The Court noted that the reassessment related to 2011-2012 and that, on the facts before it, Section 25(1) could not be invoked after expiry of the prescribed period, whether treated as five years under the earlier position or six years after amendment. The assessment proceedings were therefore quashed as time-barred, and the assessee succeeded. en-us Tue, 11 Feb 2020 00:00:00 +0530 Tue, 26 May 2020 13:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395503 Reassessment under the Kerala Value Added Tax Act was found barred by limitation because the statutory reopening period had already expired. The Court noted that the reassessment related to 2011-2012 and that, on the facts before it, Section 25(1) could not be invoked after expiry of the prescribed period, whether treated as five years under the earlier position or six years after amendment. The assessment proceedings were therefore quashed as time-barred, and the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395503