LAWS(KER)-2025-1-88

STATE TAX OFFICER Vs. LEELA ELECTRIC POWER SERVICES

Decided On January 08, 2025
State Tax Officer Appellant
V/S
Leela Electric Power Services Respondents

JUDGEMENT

(1.) This Writ Appeal preferred by the State impugns the judgment dtd. 9/6/2020 in W.P.(C).No.11291 of 2020.

(2.) The brief facts necessary for disposal of the Writ Appeal are as follows:

(3.) In the appeal before us, the main contention raised by Sri.V.K.Shamsudheen, the learned senior Government Pleader, is that, while it may be a fact that the notice, to the extent it invoked Sec. 25(1) of the KVAT Act, was barred by limitation as laid down in Baiju A.A. [supra], the same could not be said of the notice, to the extent it invoked Sec. 42(3) of the KVAT Act.