PEPSICO INDIA HOLDINGS PRIVATE LIMITED Vs. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT

JUDGEMENT

(1.) The petitioner is aggrieved with Ext.P14 Assessment Order, passed by the Assistant Commissioner (Assmt.), Special Circle, Commercial Taxes, Palakkad, the Assessing Officer of the petitioner. The Assessment Order was passed under Section 25(1) of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short).

(2.) The short contention raised to maintain the writ petition is that the notice issued under Section 25 of the KVAT Act, Ext.P12, is beyond the limitation period provided under Section 25. The limitation, as provided under Section 25, is a five year period and the assessment is of the year 2010-2011. The contention further raised by the petitioner is that the objections in Exts.P4 and P11 have not been considered.

(3.) The learned Government Pleader, however, relies on the various notices issued to contend that Section 25 was invoked within the time prescribed and that there is no mandate that there should be conclusion of the assessment proceedings within the limitation period, as held by the Full Bench in Cholayil Private Limited v. Assistant Commissioner (Assessment), 2015 4 KerLT 516 (F.B.).