M/S. MASTER CABLES PVT. LTD. vs STATE OF KERALA

The Supreme Court examined the legality of a notice issued by the Deputy Commissioner of Commercial Taxes under the Kar Vivad Samadhan Scheme, 1998, as framed under the Finance Act, 1998. The Court held that the provisions of the Scheme, particularly Sub-section (3) of Section 90, do not permit the reopening of assessments under State Sales Tax laws, thereby affirming the appellant's contention regarding jurisdictional overreach. The appeal was allowed, setting aside the orders of the Kerala High Court and the Deputy Commissioner.