2025-VIL-1345-KER
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VAT High Court Cases

Kerala VAT Act, 2003 - Limitation period for assessment and merits of assessment - Ld. Single Judge allowed the writ petition on the ground of limitation, without examining the merits of the assessment order. The Revenue authorities appealed against this finding on limitation. The Division Bench allowed the appeal, finding that the assessment notice was issued within the 6-year limitation period as per the amended Kerala VAT Act. The Division Bench granted the assessee-appellant liberty to challenge the assessment order on merits before the first appellate authority. The appellant later filed the present writ appeal to challenge the Single Judge's order for not examining the merits of the assessment order - Whether the writ appeal filed by the appellant challenging the Single Judge's order for not examining the merits of the assessment order is maintainable, given the principle of merger - HELD - The principle of merger would not apply in this case as the earlier Division Bench had only granted liberty to the appellant to challenge the assessment order on merits before the appellate authority and had not examined the merits itself. Further, a binding precedent of the Supreme Court has since been established, which the appellant can rely on to argue that the items in question (SIM cards, recharge coupons, fixed monthly charges, value-added services) are not 'goods' taxable under the Kerala VAT Act. Relegating the appellant to the appellate authority would be meaningless in light of this binding precedent - Based on the binding judgment of the Supreme Court affirming the Andhra Pradesh High Court's decision, the items in question cannot be considered 'goods' taxable under the Kerala VAT Act - The assessment order is quashed to the extent it demanded tax under the Kerala VAT Act on the amounts received by the appellant towards the items in question, as they are not 'goods' taxable under the Act – The writ appeal is allowed
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