Time limitation — Section 174 of the CGST Act —The Petitioner challenged notice of pre-assessment, mainly raising contentions with respect to constitutional validity of Section 174 of the Act. The petitioner contended order of assessment proposed is unsustainable because it was issued beyond the period of limitation. The learned Judge had dismissed the writ petition relying on a common judgment passed by this court in M/s Sheen Golden Jewels(India) Pvt. Ltd. v. The State Tax Officer (IB)-I. The petitioner contended that dismissal of the writ petition is erroneous on the ground that the judgment in M/s Sheen Golden Jewels (India) Pvt. Ltd.(supra) covers only the question regarding constitutional validity of Section 174 of the Act and the learned Judge had failed to consider the other challenges based on the ground of limitation. The Court observed that the petitioner had raised various other grounds based on the question of limitation.
Held that:- The Hon’ble High Court allowed the writ petition and set aside impugned judgment in W.P.(C) No.27023/2018, dated 12th February, 2019. The writ petition is restored on to the file of this court.—Sangeetha Jewellery Vs The State Tax Officer  10 TAXLOK.COM 135 (Kerala)