AO cannot re-open assessment under Kerala VAT where period of retention of books of account had expired

GST/EXCISE/ST/VAT: Where Assessing Officer issued on assessee a notice for reopening assessment by invoking provisions of section 42(3), power to reopen assessment under section 42(3) could not be exercised in relation to such assessment where period for which assessee was obliged to retain account books had expired

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