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The decision in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, has been followed by this court.

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Jurisdiction under GST — Time limit to issue of preassessment notice—In the instant case, the petitioner submitted that the notice has been issued beyond the period stipulated under section 19 of Constitution one hundred and first Amendment Act as well as barred by limitation u/s 25 of KVAT Act, 2003.

Held that— the decision in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, has been followed by this court. — Sangeetha Jewellery Vs. The State Tax Officer S.G.S.T. Department, Adimali, Idukki, The State of Kerala Represented By Its Secretary To Taxes, The Central Board Of Indirect Taxes Customs Represented By Its Chairman, New Delhi, The Union of India Represented By Its Principal Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi [2019] 9 TAXLOK.COM 019 (Ker)