AdvertisementKarukunnathu Exports Vs Commercial Tax Officer (Kerala High Court) The Kerala High Court allowed the appeal against the learned Single Judge’s order dismissing the writ petition on the ground that the appellant had an alternative statutory remedy against the assessment order. The appellant contended that the assessment order dated 22.07.2024 was a nullity because it was issued more than eight years after the pre-assessment notice under Section 25(1) of the KVAT Act dated 01.06.2016. The Revenue argued that the appellant had not objected to completion of the assessment on the ground of li...