https://www.taxtmi.com/caselaws?id=469242 Assessment proceedings under the Kerala Value Added Tax Act were initiated after the original five-year limitation period for Section 25(1) had expired. The later amendment extending the initiation period to six years, including the third proviso inserted from 01.04.2017, could not validate proceedings already time-barred when commenced. The assessment was therefore held unsustainable on limitation, and the challenge succeeded. en-us Tue, 15 Jul 2025 00:00:00 +0530 Wed, 10 Jun 2026 14:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469242 Assessment proceedings under the Kerala Value Added Tax Act were initiated after the original five-year limitation period for Section 25(1) had expired. The later amendment extending the initiation period to six years, including the third proviso inserted from 01.04.2017, could not validate proceedings already time-barred when commenced. The assessment was therefore held unsustainable on limitation, and the challenge succeeded. Case-Laws VAT / Sales Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469242