IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 ST.Rev..No. 173 of 2009() ------------------------- TA.332/2008 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER --------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER RESPONDENT(S): APPELLANT ------------------------ SRI.M.K.JOSEPH, PALA TIMBERS, PALA. BY ADV. SRI.E.P.GOVINDAN & SRI.V.V.GEORGEKUTTY THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- STRV. No. 173 OF 2009 ---------------------------------------- Dated, the 20th November, 2009 JUDGMENT Ramachandran Nair, J. After hearing the Government Pleader for the State and the respondent's counsel and on going through the Tribunal's order, we find that the Tribunal rightly held that the revised assessment completed under section 19(1) of the KGST Act is time barred. Consequently, we dismiss the S.T.Revision. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- -:2:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..