https://www.taxtmi.com/caselaws?id=465486 The amended limitation period for reopening assessments under the Kerala Value Added Tax Act applied to the relevant assessment year, so a notice issued within the extended six-year period was not time-barred. The writ court's contrary view rested on an erroneous factual assumption that the earlier five-year limit governed, and that mistake could not invalidate the notice. The challenge on limitation therefore failed, the Single Judge's finding was set aside, and the writ petition was dismissed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 27 Dec 2025 13:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465486 The amended limitation period for reopening assessments under the Kerala Value Added Tax Act applied to the relevant assessment year, so a notice issued within the extended six-year period was not time-barred. The writ court's contrary view rested on an erroneous factual assumption that the earlier five-year limit governed, and that mistake could not invalidate the notice. The challenge on limitation therefore failed, the Single Judge's finding was set aside, and the writ petition was dismissed. Case-Laws VAT / Sales Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465486