2020 (11) TMI 281

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...., Smt. K. Krishna JUDGMENT The petitioner is a Public Sector Undertaking engaged in execution of work contract, having registration under the provisions of the Kerala Value Added Tax Act, 2003 (for brevity 'the KVAT Act'). The petitioner had filed returns under the KVAT Act satisfying the tax payable thereunder. The 1st respondent issued Ext.P1 notice dated 18.01.2020 under Section 2....

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....h prospective effect, i.e., from 01.04.2017. According to the petitioner, the period of limitation with respect to the assessment year 2013-14 had expired on 31.03.2019 itself and therefore the entire proceedings pursuant to Ext.P1 notice is barred by limitation. Raising such a contention, the petitioner has filed this writ petition seeking a writ of certiorari to quash Ext.P3 order issued by the ....

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....ns of Section 25(1) had already expired. In the said decision, this Court declared that the amendments to Section 25 of the KVAT Act, through the Kerala Finance Act, 2018 are illegal and unconstitutional inasmuch as they were beyond the legislative competence of the State Legislature. 4. In the instant case, the period of limitation with respect to the assessment year 2013-14 had expired on 31.....