IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 26TH SEPTEMBER 2008 / 4TH ASWINA 1930 WP(C).No. 28674 of 2008(L) -------------------------- PETITIONER(S): --------------- C.M. MATHEW HINDUSTAN ALLOYS, IRON AND STEEL DEALER, KADAVANTHARA, ERNAKULAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE - III, ERNAKULAM. 2. TAHSILDAR (R.R) KANAYANNUR TALUK, ERNAKULAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 28674 OF 2008 L ```````````````````````````````````````````````````` Dated this the 26th day of September, 2008 J U D G M E N T Assessment under the KGST Act was completed against the petitioner vide Exts.P1 and P2. The matter reached Kerala Sales Tax Appellate Tribunal by way of appeals filed by the petitioner. The appeals came to be allowed and the matter remitted back for redoing the assessment with an opportunity of hearing to the petitioner. Complaint of the petitioner is that without complying with Ext.P3, recovery proceedings are taken on the basis of Exts.P1 and P2. 2. Heard learned counsel for petitioner and learned Government Pleader. Writ petition is disposed of directing the 1st respondent to redo the assessment as directed in Ext.P3 within a maximum period of one month from the date of receipt of a copy of this judgment, if not already done. Recovery proceedings pursuant to Exts.P1 and P2 will be kept in abeyance. Sd/- (K.M.JOSEPH, JUDGE) aks