https://www.taxtmi.com/caselaws?id=395952 Assessment/revision proceedings under the Kerala Value Added Tax Act were held unsustainable where the notice and order were issued after the statutory limitation period had expired. The assessment related to 2011-12, while the impugned action was taken on 26 March 2019, beyond the limitation ending on 31 March 2018. The court also noted that the 2018 amendment to Section 25 had earlier been held illegal and unconstitutional to the extent it exceeded legislative competence. On those facts, the reassessment lacked authority of law and was quashed in favour of the assessee. en-us Tue, 26 May 2020 00:00:00 +0530 Fri, 27 Nov 2020 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395952 Assessment/revision proceedings under the Kerala Value Added Tax Act were held unsustainable where the notice and order were issued after the statutory limitation period had expired. The assessment related to 2011-12, while the impugned action was taken on 26 March 2019, beyond the limitation ending on 31 March 2018. The court also noted that the 2018 amendment to Section 25 had earlier been held illegal and unconstitutional to the extent it exceeded legislative competence. On those facts, the reassessment lacked authority of law and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 26 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395952