MODERN ELECTRICALS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner is aggrieved with Ext.P5 order passed under Section 25(1) read with Section 25A of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short). The Assessment Year is 2009-2010 and the notice under Section 25(1) of the KVAT Act was dated 24.01.2014, within the limitation period, as provided under the provision. A reply was filed by the dealer and, again, a notice dated 09.09.2016 was issued under Section 25A of the KVAT Act.

(2.) The contention raised is of limitation and that there is no objection of the Comptroller and Auditor General and that the objection, if at all, of the Accountant General would not be an objection as contemplated in Section 25A; of the Comptroller and Auditor General.

(3.) The extract of the official web site of the Accountant General (Kerala) is produced before me from which the following paragraphs are extracted: