Kerala High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Kerala High Court
Excise/ST/VAT: Where reassessment notice for 2009-10 was issued based on audit objection beyond limitation period, since Section 25A does not override five-year cap in Section 25(1) and satisfaction under Section 25A still requires adherence to limitation, such notice was void as time-barred and liable to be quashed