https://www.taxtmi.com/caselaws?id=396913 Limitation under Kerala VAT Act Section 25(1) was not a ground for interference because the notice initiating proceedings was issued within time, even though the assessment order was completed later. The record also showed that an opportunity of hearing had been granted, and the request for further time to produce documents was considered and rejected with reasons, so no denial of natural justice was established. The claim for revision of return also failed because the revised return was not filed with the required audit certificate and supporting documents were not produced despite notice. In the absence of illegality or procedural unfairness, writ interference was unwarranted and the assessment was upheld. en-us Mon, 13 Jul 2020 00:00:00 +0530 Sat, 25 Jul 2020 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396913 Limitation under Kerala VAT Act Section 25(1) was not a ground for interference because the notice initiating proceedings was issued within time, even though the assessment order was completed later. The record also showed that an opportunity of hearing had been granted, and the request for further time to produce documents was considered and rejected with reasons, so no denial of natural justice was established. The claim for revision of return also failed because the revised return was not filed with the required audit certificate and supporting documents were not produced despite notice. In the absence of illegality or procedural unfairness, writ interference was unwarranted and the assessment was upheld. Case-Laws VAT and Sales Tax Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396913