https://www.taxtmi.com/caselaws?id=396801 Where self-assessment had already crystallised under the Kerala Value Added Tax Act, further assessment under section 25A could not be sustained once the statutory five-year limitation period had expired. The text notes that the assessment action was initiated after limitation, was treated as covered by earlier binding decisions of the same Court, and was also described as ex parte with disputed service of notice. On that basis, the impugned assessment order was quashed and the assessment was set aside in favour of the petitioner. en-us Mon, 20 Jan 2020 00:00:00 +0530 Mon, 20 Jul 2020 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396801 Where self-assessment had already crystallised under the Kerala Value Added Tax Act, further assessment under section 25A could not be sustained once the statutory five-year limitation period had expired. The text notes that the assessment action was initiated after limitation, was treated as covered by earlier binding decisions of the same Court, and was also described as ex parte with disputed service of notice. On that basis, the impugned assessment order was quashed and the assessment was set aside in favour of the petitioner. Case-Laws VAT and Sales Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396801