C.A. No. 004454 / 2022
THE ASSISTANT COMMISSIONER vs M/S DEO MARKETING AND AGENCIES KERALA PVT. LTD.
Status
DISPOSED
Judges
HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE UJJAL BHUYAN
Order Date
02-08-2023
Filed On
17-03-2020 12:00 AM
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View Full Judgment
AI Summary
Under Section 25(1) of the Kerala Value Added Tax Act, the third proviso extends the time limit for *completion* of reassessment proceedings already initiated, not for *initiation* of such proceedings; a proviso cannot extend the limitation period prescribed in the main enactment.