Dismissed
The Assistant Commissioner, Special Circle I v. M/S.Kannankandy Sales Corporation
Kerala HCWA/1122/2017
Case brief
AI extract
What is this about?
This writ appeal was dismissed against a single judge judgment holding that a notice under Section 25(1) of the KVAT Act was within the limitation period. The High Court Bench relied on the precedent in Najeem's case, affirming that the amendment is prospective and the lower court judgment stands.
What did the court decide?
The instant appeal is dismissed on the same lines as W.A. No.48/2020 and connected cases.