Dismissed
Assistant Commissioner v. M/S.Interdec
Kerala HCWA/10/2021
Case brief
AI extract
What is this about?
Batch of State appeals against a common writ judgment on notices issued under Section 25(1) of the KVAT Act to reopen assessments for 2010-11 and 2011-12. The Division Bench held the Finance Act, 2017 amendment extending limitation from five to six years is prospective, and that the Finance Act, 2018 amendment to the third proviso was beyond the State Legislature's competence after the GST constit
What did the court decide?
Writ appeals of the State dismissed; judgment under appeal upholding quashing of reassessment notices confirmed.