WA NO. 1514 OF 2020 1 2025:KER:25871 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WA NO. 1514 OF 2020 (THE JUDGMENT DATED 29.06.2020 IN WP(C) NO.10360 OF 2020) APPELLANTS/RESPONDENTS IN WP(C): 1 THE COMMERCIAL TAX OFFICER (WC) OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF SGST, ERNAKULAM-682018. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. BY GOVERNMENT PLEADER SMT.RESMITHA RAMACHANDRAN RESPONDENT/PETITIONER IN WP(C): M/S.V.C.CONSTRUCTIONS VANACHIRACKAL HOUSE, XIII/294, KANGARAPADY, THRIKKAKKARA, KOCHI-682021, REPRESENTED BY ITS MANAGING DIRECTOR, YEJO JOHN. BY SMT.KRISHNA K THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA NO. 1514 OF 2020 2 2025:KER:25871 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. This writ appeal is preferred by the Revenue aggrieved by the judgment dated 29.06.2020 of a learned Single Judge in W.P. (C) No.10360 of 2020. 2. The brief facts necessary for the disposal of this writ appeal are as follows: The respondent – writ petitioner had approached this Court through the writ petition aforementioned impugning Ext.P3 assessment order on the ground that the same was barred by limitation. The essence of the contention raised before the Writ Court was that Section 25(1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the ‘KVAT Act’) had provided for a period of six years for completion of assessment and since the assessment in question was for the assessment year 2013-14, the notice issued to the respondent – assessee in the instant case was beyond the period of limitation prescribed under Section 25(1) of the KVAT Act and consequently, the assessment order that was impugned in the writ petition had also to be seen as one passed without jurisdiction. 3. The learned Single Judge by the judgment impugned in the writ petition found that the issue as regards the time limit within which a notice had to be issued for reopening an assessment under Section 25(1) of the KVAT Act had been amended to 6 years from 5 years through the amendment effected in WA NO. 1514 OF 2020 3 2025:KER:25871 the year 2017. It was found however that the notice in the instant case had been issued beyond the period of limitation contemplated under the statute as it stood during the relevant time and hence the impugned assessment order could not be legally sustained. The writ petition was therefore allowed by the learned Single Judge by setting aside Ext.P3 order of assessment. 4. Before us, it is the submission of the learned Government Pleader – Sri.Resmitha Ramachandran, that the learned Single Judge allowed the writ petition on the mistaken assumption that the notice issued to the respondent – assessee for reopening an assessment of 2013-14 was belated. She points out that the notice under Section 25(1) of the KVAT Act was issued within a period of six years on 23.01.2020. She also refers to the judgment dated 22.11.2024 in W.A.No.1753 of 2020 of the Division Bench, of which one of us (Dr. A.K.Jayasankaran Nambiar, J) was a party, to contend that the Division Bench had considered a similar case and had allowed the writ appeal by noticing the erroneous assumption of facts by the learned Single Judge. Paragraph 6 of the aforesaid judgment reads as follows: “6. On a consideration of the rival submissions, we find force in the submission of the learned Government Pleader, for we find that the assessment year in question is 2013-14 under the KVAT Act. The KVAT Act was amended in 2017, whereby the period of limitation for re-opening the assessment was enhanced from five years to six years. No doubt, in those cases where the erstwhile period of limitation of five years had already expired before the date of the amendment of Section 25(1) in 2017, the Revenue would not be permitted to re-open assessments that had been settled, through a fresh notice issued thereafter invoking the six- year period of limitation. In the instant case, however, we find that the assessment year in question is 2013-14 and the limitation period for re-opening assessment under Section 25(1) of the KVAT Act was six years. The notice under Section 25(1) having been issued on 06.02.2020 was well within the period of six years contemplated under Section 25(1) as it stood then. It was only on account of the erroneous assumption of the learned Single Judge WA NO. 1514 OF 2020 4 2025:KER:25871 that the writ petition came to be allowed on the ground of limitation.” 5. Taking note of the said submission of the learned Government Pleader and finding that in the instant case also the amendment to Section 25(1) had come about in 2017 itself and the notice issued to the respondent – assessee in the instant case was within the six year period of limitation that was operative for the assessment year 2013-14, we deem it appropriate to set aside the impugned judgment of the learned Single Judge that finds to the contrary, and allow the writ appeal by dismissing the writ petition. 6. 6. We make it clear that, it will be open to the respondent – assessee to approach the First Appellate Authority under the KVAT Act in a challenge against Ext.P3 assessment order that was impugned in the writ petition by filing a statutory appeal within one month from the date of receipt of a copy of this judgment. If the appeal is filed within the aforesaid period, it shall be treated as filed within time for the purposes of the KVAT Act. The writ appeal is allowed as above. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE mns