https://www.taxtmi.com/caselaws?id=303162 The court held that the retrospective amendment to section 25(1) of the Kerala Value Added Tax Act (KVAT Act) from April 1, 2017, allowed reopening assessments until March 31, 2018, even if the five-year limitation period had expired by March 31, 2017. However, the amendments made through the Kerala Finance Act, 2018, were deemed beyond the State Legislature's legislative competence after the Constitution (One Hundred and First Amendment) Act, 2016. Consequently, the amendments to section 25 of the KVAT Act through the Kerala Finance Act, 2018, were declared illegal and 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 court held that the retrospective amendment to section 25(1) of the Kerala Value Added Tax Act (KVAT Act) from April 1, 2017, allowed reopening assessments until March 31, 2018, even if the five-year limitation period had expired by March 31, 2017. However, the amendments made through the Kerala Finance Act, 2018, were deemed beyond the State Legislature's legislative competence after the Constitution (One Hundred and First Amendment) Act, 2016. Consequently, the amendments to section 25 of the KVAT Act through the Kerala Finance Act, 2018, were declared illegal and unconstitutional. Case-Laws VAT and Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303162