2015 (7) TMI 1103

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..... Damodaran Namboodiri for the petitioners. R. Ranjith, Senior Government Pleader, for the respondents. ORDER These writ petitions are filed by the asses- sees under the Kerala General Sales Tax Act, 1963 (for short, "the KGST Act"), challenging the assessment orders under section 19 of the KGST Act. The common issue in both writ petitions is relating to limitation. 2. In W. P. (C) No.....

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....he KGST Act on January 17, 2012. Thereafter, the petitioner replied. The petitioner again received the notice on January 3, 2013. The petitioner raised objection. However, over- ruling the objection, the assessment has been completed on February 2, 2013. This order is under challenge. 5. The learned counsel for the petitioners submits that the assessment in both cases is out of time as the same....