IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 15TH FEBRUARY 2008 / 26TH MAGHA 1929 WP(C).No. 37755 of 2007(T) -------------------------- PETITIONER: ------------ UNIQUE WOOD SYSTEMS, MUDICKAL (PO), PERUMBAVOOR, ERNAKULAM DISTRICT. REPRESENTED BY ITS MANAGING PARTNER, MR.T.A.ABDULLA. BY ADV. SRI.SHAJI CHIRAYATH RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), IST CIRCLE, OFFICE OF THE SALES TAX OFFICER, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683 542. 2. COMMISSIONER OF COMMERCIAL TAX, COMMISSIONERATE, COMMERCIAL TAX DEPARTMENT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ============================= W.P.(C)NO. 37755 OF 2007 ============================== DATED THIS THE 15TH DAY OF FEBRUARY 2008 JUDGMENT The challenge in this writ petition is against Exts.P1 and P2. These are notices issued under Rule 6(5) of the CST(Kerala) Rules,1957 informing the petitioner that C form filed was defective and invalid and proposing to complete the assessment. 2. The learned Government Pleader submits that though by these notices, objections were called for from the petitioner, petitioner did not respond to these notices and as a result of which the respondents have completed the assessment mentioned in Exts.P1 and P2. The petitioner submits that the rejection of the C Form was allegedly made on the basis of the information gathered by the respondents from CST list at the official website of the Commercial Taxes Department of the State of Kerala and that the site is not an official site. According to the learned counsel for the respondents, the information was W.P.C. 37755/2008 -2- gathered by the respondents from the official website only. Be that as it may now that Exts.P1 and P2 have culminated in orders of assessment, the remedy available to the petitioner at this stage is to file appeals against these assessment orders. Without prejudice to that right, this writ petition is disposed of. ks. ANTONY DOMINIC, JUDGE