2025 (3) TMI 1566

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....yasankaran Nambiar And The Honourable Mr. Justice Easwaran S. By Smt. Resmitha Ramachandran, Government Pleader By Adv. Sri. A.Kumar (Sr.) JUDGMENT D r. A.K. Jayasankaran Nambiar, J. This writ appeal is preferred by the Revenue aggrieved by the judgment dated 29.09.2020 of a learned Single Judge in W.P. (C).No.12941 of 2020. 2. The brief facts necessary for the disposal of this w....

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.... jurisdiction. 3. The learned Single Judge by the judgment impugned in the writ petition found that the issue as regards the time limit within which a notice had to be issued for reopening an assessment under Section 25(1) of the KVAT Act had been amended to 6 years from 5 years through the amendment effected in the year 2017. It was found however that the notice in the instant case had been is....

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.... which one of us [Dr. A.K. Jayasankaran Nambiar, J.] was a party, to contend that the Division Bench had considered a similar case and had allowed the writ appeal by noticing the erroneous assumption of facts by the learned Single Judge. Paragraph 6 of the aforesaid judgment reads as follows: " 6. On a consideration of the rival submissions, we find force in the submission of the learned ....

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....ued on 06.02.2020 was well within the period of six years contemplated under Section 25(1) as it stood then. It was only on account of the erroneous assumption of the learned Single Judge that the writ petition came to be allowed on the ground of limitation." 5. Taking note of the said submission of the learned Government Pleader and finding that in the instant case also the amendment to Sectio....