2024-VIL-1286-KER
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VAT High Court Cases

Kerala VAT Act, 2003 - Assessment Order, Rules of Natural Justice, Limitation Period – Respondent-assessee filed a writ petition challenging an assessment order passed under Section 25(1) of the Kerala VAT Act – Revenue case that when the argument of the ld counsel for the assessee was essentially with regard to violation of the rules of natural justice while passing the assessment order, the Ld. Single Judge ought not to have allowed the writ petition by finding the assessment order as having been passed beyond the period of limitation – HELD - the assessment year in question is 2013-14 under the KVAT Act. The KVAT Act was amended in 2017, whereby the period of limitation for re-opening the assessment was enhanced from five years to six years and the notice issued on 12.02.2020 was well within this period - the learned Single Judge had erred in assuming that the case was one of the assessment order being barred by limitation, as the assessee itself did not have a case of the assessment order being barred by limitation - the only relief that the assessee sought in the writ petition was for a re-examination of the issue on merits before the Assessing Officer, as the assessee itself did not have a case of the assessment order being barred by limitation. 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 – however, the assessment order was passed without affording the assessee an opportunity to be heard, and therefore, the assessment order is set aside and matter remanded to the Assessing Authority for a fresh decision on merits, after providing the assessee an opportunity of being heard – the appeal is disposed of
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