IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 WP(C).No. 30668 of 2010(G) -------------------------- PETITIONER(S): --------------- M/S.SELVA BRICKS AND METALS, NELLIKKAPARAMBA, MUKKAM VIA, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, ABDUL RAZAK P.K. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE II, ERANHIPALAM P.O., KOZHIKODE-673006. 2. THE TEAM OF OFFICERS, CONSTITUTED U/S.17D OF THE KGST ACT, COMMERCIAL TAXES, SPECIAL CIRCLE II, ERANHIPALAM, KOZHIKODE-673006. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------- W.P(C) No.30668 of 2010-G ---------------------------- Dated this the 6th day of October, 2010. J U D G M E N T Petitioner is a dealer entitled for payment of tax at the compounded rate, as per Section 7 of the KGST Act and Section 8(b) (ii) of the KVAT Act. Since assessments with respect to the years 2004-05, 2007-08 and 2008-09 were completed in an illegal and arbitrary manner, the petitioner filed Exts.P4 to P6 rectification petitions before the first respondent. Through Ext.P7 order those applications were rejected even without affording an opportunity of hearing to the petitioner. It is specifically pointed out by the petitioner that reason for rejection for rectification application mentioned in Ext.P7 is totally against the dictum laid down by this Court in the decision M/s.J & S Granites Company & others V. State of Kerala & others (2009(2) KLT 787). 2. On a perusal of Ext.P7 order it is evident that the decision in Ext.P7 was taken without considering the dictum as laid down by this Court in the decision cited supra. Therefore I am of the opinion that the reconsideration of the matter at the hands of W.P(C) No.30668 of 2010-G 2 the first respondent will meet the ends of justice. 3. Under the above circumstances Ext.P7 is hereby quashed. The first respondent is directed to consider the matter afresh. Exts.P4 and P6 petitions may be disposed of afresh after affording an opportunity of personal hearing to the petitioner and also taking note of the decision of this Court cited above. The needful shall be done at the earliest possible at any rate within a period of six weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM JUDGE ab