Allowed
State of Kerala, v. Winto Paulose Paul
Kerala HCOT.Rev/38/2019
Case brief
AI extract
What is this about?
The High Court of Kerala allowed a revision petition filed by the State against a Tribunal order barring VAT assessment for 2009-10. The court held the assessment was time-barred under Section 25 as the notice was issued after the five-year limitation period expired on 31.03.2015.
What did the court decide?
The revision petition was rejected answering the question of law in favour of the assessee and against the revenue; VAT assessment for 2009-10 held barred by limitation.