2019 (9) TMI 1360

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..... THAT:- In view of the express pro- vision of rule 6(7) of the Central Sales Tax (Kerala) Rules, 1957, as clarified by the judgment of the Division Bench of this Court referred above, exhibit P3 notice issued to the petitioner on March 12, 2014 was clearly barred by time. It follows therefore, that the impugned assessment order (exhibit P5) passed pursuant to the said notice is also one that is pas .....

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..... the differential amount in the assessment order, and the same was allowed and a revised assessment order for the said year was passed on December 30, 2013. 2. Subsequently, on March 12, 2014, the first respondent issued a notice to the petitioner proposing to re-open the assessment under section 9(2) of the Central Sales tax Act read with section 25(1) of the Kerala Value Added tax Act. Althou .....

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..... proposing re-assessment in the instant case was issued only on March 12, 2014, six years and eleven months after the expiry of the year to which the tax relates. 4. Reliance is placed on the judgment dated July 11, 2013 of Division Bench of this court in Writ Appeal No. 1018 of 2013 (State of Kerala v. Parisons Agrotech Private Limited) to contend that the time-limit under rule 6(7) of the Cen .....

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