2020 (6) TMI 327

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....iatory business entity engaged in execution of work contracts and also a registered dealer under the erstwhile Kerala Value Added Tax Act 2003 has approached this Court under Article 226 of the Constitution of India for quashing of Ext.P1, the proceedings of the Assessment pertaining to the year 2011-12 along with the consequential proceedings, Ext.P3 ie., the rectified assessment order. 2. As ....

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....demanded from Rs. 2,54,821/- to 1,69,854/- only. At the time of receipt of Ext.P1, the petitioner did not notice the limitation included in the impugned orders but only on the wrong legal advice, filed Ext.P2, the rectification petition. In fact, the notice under Section 25(1) was time barred in terms of the provisions of Section 25(1) of the 2003 Act, which prescribes the limitation of 5 years an....