O R D E R

S.V.Bhatti,J.

Heard Mr.P.Raghunathan learned counsel for the petitioner and Mr.Shamsudheen V.K learned Sr. Government Pleader for the respondents.

2. The O.T. Revisions are directed against the order dated

11.12.2017 of the Commissioner of State Goods and Service Taxes, Thiruvananthapuram. The circumstances leading to the present controversy are same and the counsel appearing for the parties would suggest that O.T. Revision No.18/2018 could be treated as lead case both for narrating the circumstances and considering the points raised by the parties. The outcome would apply to the other cases as well.

O.T. Revision No.18/2018

3. M/s. Malikkan Traders is a registered dealer under the Central Sales Act, 1956 (for short, ‘the CST Act’). For the years 2011- 12 and 2012-13, assessments under the CST Act were completed by the first respondent vide orders dated 26.09.2015 and 26.10.2015. On 21.07.2017, the Deputy Commissioner, Commercial Taxes, Kannur issued show cause notice under Section 9 (2A) of the CST Act proposing to reopen the assessment for the years 2011-12 and 2012-13. The petitioner was heard by the Deputy Commissioner, resulting in the order dated 22.08.2017. The Deputy Co