IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 19TH AUGUST 2010 / 28TH SRAVANA 1932 WP(C).No. 22382 of 2010(W) -------------------------- PETITIONER: --------------- ANANDAKUMAR K.N.,KUMAR GARDENS, HARIPAD BY ADV. SRI.P.SREEKUMAR SRI.K.S.MANU (PUNUKKONNOOR) RESPONDENTS: --------------- 1. COMMISSIONER,COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER,HARIPAD. BY SR.GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 22382 OF 2010 ......................................................................... Dated this the 19th August, 2010 J U D G M E N T The challenge raised by the petitioner is in respect of the steps taken by the respondents to re-open the assessment under section 17D of the KGST Act. It is the specific contention of the petitioner that the step taken as above is without 'prior permission' of the Commissioner and hence it is an violation of the statutory requirements. 2. The learned Government Pleader, with reference to the statement filed on behalf of the second respondent, submits that the idea and understanding of the petitioner is quite wrong and misconceived. It is also stated that 'prior permission' of the first respondent has already been obtained as stated in paragraph No. 7 of the said statement and this being the position, the challenge raised in respect of the relevant proceedings is not liable to be entertained under any W.P.(C) No. 22382 OF 2010 2 circumstance. 3. This Court finds considerable force in the said submission made by the learned Government Pleader and accordingly interference is declined and the Writ Petition is dismissed, however, making it clear that the other contentions raised by the petitioner are left open. P.R. RAMACHANDRA MENON, JUDGE. lk