2026 (7) TMI 1911

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.... JUSTICE MURALEE KRISHNA S. For the Petitioner : P. Raghunathan and Premjit Nagendran, Advs. For the Respondent : B.S. Syamanthak, GP JUDGMENT The petitioner filed this writ petition under Article 226 of the Constitution of India, challenging Ext.P1 notice dated 14.12.2020, issued by the 1st respondent under Section 25A r/w Section 25(1) of Kerala Value Added Tax Act, 2003, ('KVAT....

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....a Division Bench of this Court held thus; "9. It is also significant that Section 25A does not set out in detail the procedure to be followed for the re - assessment that must ensue if the Assessing Officer decides that the objection of the CAG is lawful. That procedure is spelt out only in Section 25(1) of the KVAT Act. The contention of the Revenue that Section 25A also provides for the....

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....ed by the Statute, are strictly adhered to. 10. The 'law', for the purposes of Article 265, must also be one that satisfies the requirements of being just, fair and reasonable so as to be compatible with Article 14, Article 19 and Article 21 of the Constitution of India. To permit the Revenue to exercise the power of assessment and recovery of tax, without circumscribing the said ....

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.... - assessment under Section 25(1) of the KVAT Act, then the Assessing Officer cannot treat the said objection as 'lawful' for the purposes of exercise of his power under Section 25A of the KVAT Act. 11. We thus hold that in cases where the completion of an assessment under the KVAT Act has become time-barred by virtue of the limitation provisions under Section 25(1) of the KVAT Ac....