IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 6TH JANUARY 2010 / 16TH POUSHA 1931 ST.Rev..No. 223 of 2008() ------------------------- TA.119/2007 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER/RESPONDENT: --------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW) COMMERCIAL TAXES ERNAKULAM BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT(S): --------------- W. ELECTRO CHEMICALS INDUSTRIAL DEVELOPMENT AREA, EDAYAR. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 06/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... S.T. Rev. No.223 of 2008 .................................................................... Dated this the 6th day of January, 2010. JUDGMENT Ramachandran Nair, J. Question raised in the revision case pertains to respondent's liability for interest payable under Section 23(3A) of the KGST Act for the assessment year 2002-2003. The issue stands now decided by Full Bench judgment of this court in S.T. Rev. No.107/2009. We, therefore, allow the appeal, set aside the order of the Tribunal and remand the matter to the Assessing Officer for recomputation of liability for interest under Section 23(3A) of the KGST Act following the Full Bench judgment abovereferred. A proposal before recomputation of interest should be communicated to the assessee and assessee should be 2 given an opportunity to file objection and for hearing before final orders are passed recomputing liability. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms