M/S.THE MATHRUBHUMI PRINTING AND PUBLISHING CO LTD v. ASISTANT COMMISSIONER(SPECIAL CIRCLE I)

I have heard learned counsel Sri.K.P.Abdul Azeez appearing for the petitioner and Sri. Sayed M.Thangal, the learned Government Pleader appearing for the respondents. WP(C) NO. 33814 OF 2018 -3- The issue as to whether the notice is barred by limitation and also whether an assessment could be re- opened beyond the statutory time limits under Section 9(2) of the Central Sales Tax Act was considered by a Division Bench of this Court in the decision reported in State of Kerala Vs. Periyar Plywoods (2020 KHC 781). On a consideration of the materials on record, I find that the principles laid down by the Division Bench will clearly apply to the facts of this Case. Accordingly, writ petition is allowed. Ext.P2 Notice under Section 9(2) of the Central Sales Tax Act is quashed. No order as to costs. Sd/- EASWARAN S. JUDGE WP(C) NO. 33814 OF 2018 -4- APPENDIX OF WP(C) 33814/2018 PETITIONER EXHIBITS EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 EXHIBIT P4 EXHIBIT P5 THE TRUE COPY OF ASSESSMENT ORDER NO.32110246822/11-12 DATED 24.02.2015, PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, KOZHIKODE. THE TRUE COPY OF NOTICE NO.32110246822/2011-12 DATED 20.07.2018, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE. THE TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WP(C)NO.27842/2010 DATED 10.06.2013. THE TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WRIT APPEAL 1018/2013 DATED 11.07.2013. THE TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WRIT APPEAL NO.2083/2015 DATED 12.11.2015.