https://www.taxtmi.com/caselaws?id=303162 The amended third proviso to Section 25(1) of the Kerala Value Added Tax Act was construed to validly extend reopening only for assessments whose five-year limitation would otherwise have expired by 31 March 2017, so those cases could be reopened up to 31 March 2018. However, once the GST regime had come into force and the KVAT Act had been repealed, the State Legislature lacked competence to further amend the repealed statute. The Kerala Finance Act, 2018 could not rely on the saving provision to extend reopening to 31 March 2019 or beyond, and that amendment was therefore unconstitutional. en-us Fri, 06 Dec 2019 00:00:00 +0530 Wed, 06 Jul 2022 22:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303162 The amended third proviso to Section 25(1) of the Kerala Value Added Tax Act was construed to validly extend reopening only for assessments whose five-year limitation would otherwise have expired by 31 March 2017, so those cases could be reopened up to 31 March 2018. However, once the GST regime had come into force and the KVAT Act had been repealed, the State Legislature lacked competence to further amend the repealed statute. The Kerala Finance Act, 2018 could not rely on the saving provision to extend reopening to 31 March 2019 or beyond, and that amendment was therefore unconstitutional. Case-Laws VAT and Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303162