J. MUBARAK ALI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The issue raised in these writ petitions is with regard to the period of limitation for initiation of assesments under Section 25(1) of the Kerala Value Added Tax Act, 2003. The assessment orders in these cases are challenged on the ground that the assessment is completed after the expiry of five years from the last date of the assessment year. It is submitted that the cases do not fall within the situations enumerated in the amended Section 42 of the KVAT Act.

(2.) It is submitted by the learned counsel for the petitioners that the issue stands covered by a decision of a Division Bench of this Court reported in Commercial Tax Officer v. S.Najeem [2018 (3) KLT 877]. The Bench, following a Full Bench decision of this Court in Tirur Medical Stores v. State of Kerala [1978 KHC 102], held that the assessment orders passed where notices were issued after the expiry of five years from the last date of the assessment year are unsustainable and devoid of jurisdiction.

(3.) It is submitted by the learned Government Pleader that SLP(C).No.029199-/2018 has been filed by the revenue against the decision of the Division Bench in Commercial Tax Officer v. S.Najeem [2018 (3) KLT 877]. In the above view of the matter, these writ petitions are liable to be allowed, following the judgment of the Division Bench in Commercial Tax Officer v. S.Najeem [2018 (3) KLT 877], however, subject to the result of the SLP filed against the same.