https://www.taxtmi.com/caselaws?id=464113 Assessment orders for 2003-04 and 2004-05 under the Kerala General Sales Tax Act were held time-barred because no notice under Section 17 or Section 17D was served within the statutory period. The Finance Act, 2011 amendment to Section 17(6) could not validate those completed-bar assessments, as the amended provision applied only to assessments still pending on the date of amendment. A later extension of the assessment period cannot revive proceedings where limitation had already expired. The impugned assessments were therefore quashed and consequential relief followed. en-us Fri, 27 Nov 2015 00:00:00 +0530 Mon, 06 Oct 2025 20:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464113 Assessment orders for 2003-04 and 2004-05 under the Kerala General Sales Tax Act were held time-barred because no notice under Section 17 or Section 17D was served within the statutory period. The Finance Act, 2011 amendment to Section 17(6) could not validate those completed-bar assessments, as the amended provision applied only to assessments still pending on the date of amendment. A later extension of the assessment period cannot revive proceedings where limitation had already expired. The impugned assessments were therefore quashed and consequential relief followed. Case-Laws VAT / Sales Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464113