STATE OF KERALA Vs. RENJITHA SATHYAN

JUDGEMENT

(1.) This Sales Tax Revision Petition, at the instance of the revenue, seeks to challenge the order dtd. 6/2/2019 in T.A. No. 88 of 2017, of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, setting aside the assessment of the respondent-assessee for the year 2003-04 as barred by limitation.

(2.) The assessment of the respondent-assessee, was initiated pursuant to a pre-assessment notice dtd. 10/6/2010 and completed ex-parte on 18/8/2010. The first appeal was unsuccessful. In the second appeal, the Tribunal, by the impugned order, found that the assessment ought to have been finalised within the period prescribed under Sec. 17(6) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the 'KGST Act' for short), and insofar as it is not so done, the appeal was allowed. The Tribunal also relied on the principles laid down by a learned Single Judge of this Court in the judgment dtd. 27/11/2015 in W.P.(C) No.11049 of 2012. It is in such circumstances that this Sales Tax Revision Petition is filed by the revenue.

(3.) Heard Sri.V.K.Shamsudeen, the learned Senior Government Pleader for the petitioner-revenue, and Sri.K.J.Abraham, the learned counsel for the respondent-assessee.