IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 3RD APRIL 2008 / 14TH CHAITHRA 1930 WP(C).No. 11375 of 2008(D) -------------------------- PETITIONER: ------------ M/S. WIPRO GE MEDICAL SYSTEMS LTD. AMMAN KOVIL ROAD, NEAR AMMAN KOVIL TEMPLE, COCHIN-682035, REPRESENTED BY ITS BUSINESS MANAGER, COCHIN, MR.K.V.VIDHI PRASAD. BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES RESPONDENTS: ------------- ASSISTANT COMMISSIOER (ASSMT.), SPECIAL CIRCLE-II, ERNAKULAM. BY G.P. SRI. E.P. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO.11375 OF 2008 -------------------------------------------- Dated this the 3rd day of April, 2008 JUDGMENT Petitioner is challenging KGST and CST assessments issued by the assessing officer for the year 2004-05. In CST assessment disallowance pertains to stock transfer for which petitioner received documents such as F forms and supporting transport documents. So far as KGST assessment is concerned, counsel for the petitioner submitted that petitioner has received declarations from Government for proving sale at concessional rate. Having regard to the contentions raised, W.P.C. is disposed of directing the respondent to verify the documents to be produced by the petitioner along with a copy of this judgment, and allow eligible claim by rectifying Exts. P3 and P4 assessments already issued. Revised orders should be issued based on documents to be produced by the petitioner within two weeks from now. Recovery proceedings will be kept in abeyance for two weeks from now and recovery thereafter will be based on revised orders to be issued by the assessing officer. Issue photocopy of this judgment tomorrow itself. (C.N. RAMACHANDRAN NAIR) Judge kk 2