https://www.taxtmi.com/caselaws?id=447044 Where an assessment under the Kerala General Sales Tax Act was set aside and remanded for fresh determination, the ensuing proceeding was held not to be an original or revised assessment. The High Court held that the limitation period applicable to original or revised assessments therefore did not govern the remand proceedings under section 17(D). As the assessing authority had not yet passed a final order and the dealer had been given an opportunity to inspect records and reply, no interference was warranted at that stage. The limitation objection was rejected and the remand assessment was allowed to continue in accordance with law. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 16 Dec 2023 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447044 Where an assessment under the Kerala General Sales Tax Act was set aside and remanded for fresh determination, the ensuing proceeding was held not to be an original or revised assessment. The High Court held that the limitation period applicable to original or revised assessments therefore did not govern the remand proceedings under section 17(D). As the assessing authority had not yet passed a final order and the dealer had been given an opportunity to inspect records and reply, no interference was warranted at that stage. The limitation objection was rejected and the remand assessment was allowed to continue in accordance with law. Case-Laws VAT and Sales Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447044