2019 (4) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 18-3-2019<br>W. A. No. 822 OF 2019 - -<br>CST, VAT & Sales Tax<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADVS. SRI. AJI V. DEV SRI. ALAN PRIYADARSHI DEV For The Respondents : SPL. GOVERNMENT PLEADER - SRI. C. E. UNNIKRISHNAN, SCGC-SRI. P. VIJAYAKUMAR, SC, CBEC- SRI. SREELAL N. WARRIER JUDGMENT C. K. ABDUL RE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment in W.P. (C). No. 11335/2018 and connected cases. Contention of the appellant is that, the judgment in W.P.(C).11335/2018 does not cover the challenge against the assessment on the ground of the time bar under section 25(1) of the KVAT Act . 4. The learned Special Government Pleader (Taxes) has fairly conceded the above said aspect. 5. Under the above mentioned circumstances, we think it app....