2017 (2) TMI 1457

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....er is aggrieved with the re-opening of the assessment order passed for the year 2009-10. The petitioner was issued with a notice at Ext.P2 dated 04.12.2015 beyond the five year period from the end of the assessment year. As per Section 25A of the Kerala Value Added Tax Act, 2003 (for brevity 'the KVAT Act') there is a limitation provided insofar as the re-opening of assessment; which is fi....

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....ection has not been referred to in the notice issued at Ext.P2, nor is the notice dated 31.10.2015 produced to show that the initiation of proceedings was based on an audit objection. The mere fact that there was a detection of offence would not save limitation for re-opening of assessment. There is also a challenge to the penalty proceedings, which the learned Counsel for the petitioner submits i....