2019 (9) TMI 239

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.... -<br>CST, VAT & Sales Tax<br>MR S. V. BHATTI, J. For The Petitioner : ADVS. SRI. K. N. SREEKUMARAN SRI. P. J. ANILKUMAR (A-1768) AND SRI. N. SANTHOSHKUMAR For The Respondents : DR. THUSHARA JAMES, GOVERNMENT PLEADER JUDGMENT Heard Sri. K.N. Sreekumaran, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader for the respondents. 2. The petition....

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....nse to the notice the dealer filed a request, one month time to be granted to file the reply. As per the finance act 2018 the assessment related to the year 2012-13 became time barred on 31.03.2019. Hence grant of further time is not practical in this case. The adjournment for one month time is nothing but to prolong the case. In the circumstances it is assumed that the dealer has nothing to offer....

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....g on both sides. The first respondent through notice dated 08.03.2019 proposes to re-assess the return for the assessment year 2012-13. The first respondent received input from the Intelligence Wing allegedly on 25.02.2019. That means, the respondents are proposing to re-assess nearly after 51/2 years from 2013. The petitioner through Ext.P2 requested time. It is in fairness of procedure, even one....