https://www.taxtmi.com/caselaws?id=288703 The High Court ruled in favor of the petitioner, a plywood manufacturer, in a case challenging the re-opening of assessment for 2006-07 under the Central Sales Tax Act. The Court held that the notice issued in 2014 was beyond the prescribed four-year time limit, as per rule 6(7) of the Central Sales Tax (Kerala) Rules and a previous Division Bench judgment. Consequently, the assessment order resulting from the time-barred notice lacked jurisdiction, leading the Court to quash the order and grant the writ petition in favor of the petitioner. The judgment underscores the importance of adhering to statutory time limits and jurisdictional validity in assessment proceedings. 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 The High Court ruled in favor of the petitioner, a plywood manufacturer, in a case challenging the re-opening of assessment for 2006-07 under the Central Sales Tax Act. The Court held that the notice issued in 2014 was beyond the prescribed four-year time limit, as per rule 6(7) of the Central Sales Tax (Kerala) Rules and a previous Division Bench judgment. Consequently, the assessment order resulting from the time-barred notice lacked jurisdiction, leading the Court to quash the order and grant the writ petition in favor of the petitioner. The judgment underscores the importance of adhering to statutory time limits and jurisdictional validity in assessment proceedings. Case-Laws VAT and Sales Tax Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288703