2024 (3) TMI 1503

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....lue Added Tax Act, (for short "KVAT Act") has filed this writ petition challenging Ext.P3 Order under Section 25(1) of the KVAT Act and consequent Ext.P5 Demand on the ground it pertains to the Assessment Year 2009-10; that the limitation period of five years provided in Section 25(1) got expired on 31/03/2015; and that the proceedings leading to Ext.P3 was initiated after the said date and hence the same is barred by limitation. 2. It is true that Ext.P3 order is appealable as contended by the learned Government Pleader. But this Writ Petition has been remaining in this Court since the year 2016 with an unconditional interim order staying all further proceedings pursuant to Ext.P3 and P5 in favour of the petitioner, I am of the view tha....

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.... matter for the decision of the Statutory Authority. This principle shall be applied only in the cases of long pending matters and shall not be understood to enable bypassing of statutory remedies. The Court has to exercise its discretion applying the facts and circumstances of each case. I lend support from the Division Bench judgment of this Court in Sujatha.M. v Secretary, Cochin Devaswom Board, Thrissur, 2014(4) KLT 79 which specifically held that the rule of alternate remedy is not an absolute bar but only a self imposed restriction. So exercising my discretionary power applying the relevant inputs in the present case, since the issue to be decided is only the question of limitation on the admitted facts, I deem it fit to decide the wr....

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....1). 5. The aforesaid decision of the Supreme Court arose from the Full Bench Decision of this Court in Cholayil Private Limited v. Assistant Commissioner (Assessment) 2015 (4) KLT 516. The Full Bench of this Court answered the Reference after entering the following findings . "Similarly, we may also indicate that the introduction of third proviso to sub-section (1) of Section 25 of the K.G.S.T. Act was made contemporaneous with similar amendment by including a proviso to Section 24 of that Act. Later, Section 25 - B was introduced to K.V.A.T. Act giving authority to the Deputy Commissioner to extend the period of completion of assessment under Section 25 or in Section 24 notwithstanding anything containe....