IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 25TH JANUARY 2010 / 5TH MAGHA 1931 WP(C).No. 2448 of 2010(E) ------------------------- PETITIONER(S): --------------- RAJAGIRI RUBBER AND PRODUCE COMPANY LTD., PANAMPILLY NAGAR P.O. COCHIN - 682036, REPRESENTED BY ITS DIRECTOR MR.R.VENUGOPALAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SRI.V.J.ANAND RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY TE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM -695001. 2. THE COMMISSIONR OF COMMERCIAL TAXES, THIRUVANANTHAPURAM -695033. 3. FAST TRACK ADALATH TEAM, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. 4. THE ASSISTANT COMMISIONR (ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. 5. THE KERALA SALES TAX APPELLANTE TRIBUNAL KOTTAYAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/01/2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 2448 of 2010 --------------------------------------- Dated, this the 25th day of January, 2010 J U D G M E N T The challenge is against the assessment orders under Section 17 D of the KGST Act, which are stated as not correct or sustainable, being not in conformity with the relevant provisions of law pertaining to the course and proceedings stipulated under Section 17 D. 2. The learned Government Pleader fairly conceded that the matter requires to be reconsidered in view of the mandate given by this Court as per the verdict passed in Hindusthan Petroleum Corporation Ltd. Vs. Assistant Commissioner of Commercial Taxes, Ernakulam and others [2009 (4) KHC 819]. 3. In the above facts and circumstances, Exts.P3, P4, P7 and P8 passed by the 3rd and 4th respondents and also Ext.P9 notice issued under the Kerala Revenue Recovery Act are hereby set aside. The 3rd respondent is directed to reconsider the matter, in accordance with law and in the light of the dictum in 2009 (4) KHC 819 and the proceedings shall be finalized, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc