IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 WP(C).No. 3987 of 2010(W) ------------------------------------- PETITIONER : ------------------ JOSE JACOB,VELIKKAKATHU HOUSE, THALAYOLAPARAMBU.P.O, KOTTAYAM DISTRICT. BY MR.S.ANIL KUMAR (TRIVANDRUM) MR.K.S.HARIHARAN NAIR RESPONDENTS : ---------------------- 1. COMMERCIAL TAX OFFICER (WC), KOTTAYAM. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, KOTTAYAM. 3. FAST TRACK ADALATH TEAM NO.III, COMMERCIAL TAXES, KOTTAYAM, REPRESENTED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, KOTTAYAM DISTRICT. 4. THE SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOTTAYAM. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JVT P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 3987 of 2010-W ---------------------------- Dated this the 10th day of February, 2010. J U D G M E N T The petitioner is challenging Ext.P2 assessment order passed by the third respondent 'Fast Track Team' under Section 17(D) of the KGST Act. The learned counsel for the petitioner submits that the impugned order is per se wrong and illegal and not in conformity with the statutory requirements and also the law declared by this Court in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others 2009(4) KHC 819, in so far as the pre-assessment notice as well as the order passed by the Fast Track Team do not bear the signature of the four members of the team. It is stated that the proceedings are also vitiated on other grounds. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances as above, this Court finds that the impugned proceedings cannot have any valid existence in law. Accordingly, Ext.P2 is set aside and the concerned competent authority is directed to reconsider the matter in W.P(C) No. 3987 of 2010-W 2 accordance with law, in the light of the observations made by this Court in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others (supra), after giving an opportunity of hearing to the petitioner; which exercise shall be pursued and finalized as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is made clear that till the proceedings are finalized as above, all further coercive steps shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab