JUDGMENT

The petitioner was the registered dealer under the provisions of the Kerala General Sales Tax Act . The assessment pertaining to the year 2004-2005 of the petitioner was completed under Section 17D of the KGST Act as per order dated 08.03.2010 by the 1^st respondent under the Fast Track scheme. After expiry of 15 years from the assessment year 2004-2005 and after more than 9 years from the date of completion of the original assessment, the 1^st respondent reopened the assessment as per Ext.P7 vide order dated 10.02.2020. This writ petition is filed challenging the said assessment order.

2. The main ground raised by the petitioner is that, the reopening of the assessment, after 15 years is not legally sustainable. It is pointed out that, Ext.P7 assessment order was issued after issuing a pre-assesment notice dated 20.11.2019 which itself was after 14 years of the assessment. The learned counsel for the petitioner placed reliance upon the decision rendered by a Division Bench of th