2020 (10) TMI 954

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....awal For the Petitioner : Advs. Sri. Bobby John, Sri. S. Ajayghosh Kumar JUDGMENT Through the instant writ petition a challenge has been laid to the assessment order dated 02.03.2020 pertaining to the assessment year 2013-14 Ext.P5 of the State Goods & Services Tax Department i.e., proceedings of the Assistant Commissioner, Assessment Special Circle, Kollam, inter alia on the facts that n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... view can always be invoked. 3. Dr. Thushara James controverted the submission of learned counsel on the ground that not only the reply but even personal hearing was also afforded which reflected from the impugned order. It is a clever device to overcome the period of limitation in case of any interference as assessment year, in the instant case is 2013-14, and there may not be possible idea fo....