https://www.taxtmi.com/caselaws?id=779044 Under the Kerala General Sales Tax Act, 1963, as amended, an assessment for 2003-04 was treated as time-barred because it was neither initiated nor completed within the original limitation period under Section 17(6). The later amendments extending time for pending assessments did not apply, since on the relevant dates no return had been filed and no valid notice commencing assessment proceedings had been issued. The governing principle applied is that proceedings are not pending merely because a dealer was obliged to file a return; without a return or statutory initiating notice, there is no pending assessment capable of being saved by the extended provisos. en-us Tue, 23 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779044 Under the Kerala General Sales Tax Act, 1963, as amended, an assessment for 2003-04 was treated as time-barred because it was neither initiated nor completed within the original limitation period under Section 17(6). The later amendments extending time for pending assessments did not apply, since on the relevant dates no return had been filed and no valid notice commencing assessment proceedings had been issued. The governing principle applied is that proceedings are not pending merely because a dealer was obliged to file a return; without a return or statutory initiating notice, there is no pending assessment capable of being saved by the extended provisos. Case-Laws VAT / Sales Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779044