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2019 (9) TMI 1360 - KERALA HIGH COURTReopening of assessment - time limitation - main case of the petitioner in the writ petition is that exhibit P5 order has been issued beyond the time-limit prescribed under the Central Sales Tax (Kerala) Rules for reassessment - HELD 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 passed without jurisdiction. Petition allowed.
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