M/S. Master Cables Pvt. Ltd vs State Of Kerala

The Supreme Court addressed the legality of a notice issued by the Deputy Commissioner of Commercial Taxes under the Kar Vivad Samadhan Scheme, 1998, framed under the Finance Act, 1998. The Court held that the provisions of the Scheme, particularly Sub-section (3) of Section 90, prevent the reopening of assessments under state sales tax laws, affirming that the Deputy Commissioner's suo motu revisional power was exercised without jurisdiction. Consequently, the appeal was allowed, setting aside the High Court's dismissal of the appellant's revisions.