https://www.taxtmi.com/caselaws?id=753968 An interim stay on recovery was examined where the assessee contended that the assessment was barred by limitation under the Kerala Value Added Tax Act, 2003. The assessment had been made after an audit objection under Section 25A, but the limitation question under Section 25(1), which prescribes a six-year period from the end of the relevant assessment year, was already pending judicial consideration. As the assessment was prima facie beyond that period, the court found a strong case for stay. The condition requiring pre-deposit of 25% of the assessed dues was set aside, and recovery of the disputed demand was kept in abeyance pending disposal of the writ petition. en-us Mon, 20 May 2024 00:00:00 +0530 Fri, 14 Jun 2024 08:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753968 An interim stay on recovery was examined where the assessee contended that the assessment was barred by limitation under the Kerala Value Added Tax Act, 2003. The assessment had been made after an audit objection under Section 25A, but the limitation question under Section 25(1), which prescribes a six-year period from the end of the relevant assessment year, was already pending judicial consideration. As the assessment was prima facie beyond that period, the court found a strong case for stay. The condition requiring pre-deposit of 25% of the assessed dues was set aside, and recovery of the disputed demand was kept in abeyance pending disposal of the writ petition. Case-Laws VAT and Sales Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753968