https://www.taxtmi.com/caselaws?id=288703 Rule 6(7) of the Central Sales Tax (Kerala) Rules, 1957 prescribes a four-year period for reopening and completing reassessment from the end of the relevant year. On the facts noted, the reassessment notice was issued after that period had expired for the 2006-07 assessment year, so the Court treated the attempted reassessment as barred by limitation and without jurisdiction. The notice and the reassessment order passed on its basis were quashed, and the writ petition was allowed. en-us Wed, 25 Sep 2019 00:00:00 +0530 Wed, 19 Aug 2020 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288703 Rule 6(7) of the Central Sales Tax (Kerala) Rules, 1957 prescribes a four-year period for reopening and completing reassessment from the end of the relevant year. On the facts noted, the reassessment notice was issued after that period had expired for the 2006-07 assessment year, so the Court treated the attempted reassessment as barred by limitation and without jurisdiction. The notice and the reassessment order passed on its basis were quashed, and the writ petition was allowed. Case-Laws VAT and Sales Tax Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288703