(1.) These batch of cases concern a common issue and hence heard and decided together. The issue projected by the petitioners is regarding the period of limitation for invoking section 25(1) or 25A of the Kerala Value Added Tax Act, 2003 (hereinafter referred as "the Act"), power exercised by the Deputy Commissioner under section 25B of the Act to extend the time for completing the assessment beyond the period specified under section 25(1) and whether penalty proceedings could be taken against an assessee beyond the period specified under section 67(1) read with section 25(1) of the Act, or under section 45A read with section 19(1) of the Kerala General Sales Tax Act, 1963 (hereinafter referred as "the KGST Act").
(2.) The cases on hand can be categorised under different groups for an easy analysis of the facts and disputed questions.
(3.) The contention urged by the State is that, by way of successive amendments made to the Finance Act, provisos had been incorporated from time to time extending the period of limitation by one year which permits extension of period for completing the assessment. The contention is that when time is extended to complete the assessment, virtually it includes a right to issue notice under section 25(1) as well. Further section 25B of the Act gives power to the Deputy Commissioner to extend the period of limitation on certain eventualities and once such a power is exercised, it is not open for judicial review.
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