https://www.taxtmi.com/caselaws?id=430009 Under the Kerala Value Added Tax Act, 2003, delay in filing a review petition could not be condoned because the statute fixed a one-year review period without any express power to extend time, and the court declined to import the Limitation Act. Review was also confined to the statutory grounds of discovery of new or important matter despite due diligence, and that threshold was not met. The attempt to reopen clarification proceedings and secure input tax credit on an export-related stock transfer claim was therefore outside review jurisdiction, leaving the earlier order undisturbed. en-us Thu, 22 Sep 2022 00:00:00 +0530 Wed, 09 Nov 2022 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430009 Under the Kerala Value Added Tax Act, 2003, delay in filing a review petition could not be condoned because the statute fixed a one-year review period without any express power to extend time, and the court declined to import the Limitation Act. Review was also confined to the statutory grounds of discovery of new or important matter despite due diligence, and that threshold was not met. The attempt to reopen clarification proceedings and secure input tax credit on an export-related stock transfer claim was therefore outside review jurisdiction, leaving the earlier order undisturbed. Case-Laws VAT and Sales Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430009