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    <title>2025 (3) TMI 1530 - KERALA HIGH COURT</title>
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    <description>HC held that issuance of a notice under s.17D of the KGST Act more than 14 years after the end of the relevant assessment year was unjustifiable, particularly as the provision had been repealed for the commodity and replaced by the Kerala VAT regime; consequently the notice was invalid. The writ appeal lacked merit and was dismissed.</description>
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      <description>HC held that issuance of a notice under s.17D of the KGST Act more than 14 years after the end of the relevant assessment year was unjustifiable, particularly as the provision had been repealed for the commodity and replaced by the Kerala VAT regime; consequently the notice was invalid. The writ appeal lacked merit and was dismissed.</description>
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