IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH JUNE 2010 / 18TH JYAISTHA 1932 WP(C).No. 17646 of 2010(E) -------------------------- PETITIONER: --------------- M/S.MODERN PLYWOOD INDUSTRIES, IV/684B, RAYAMANGALAM P.O., KURUPAMPADY, PERUMBAVOOR, ERNAKULAM 683545, REPRESENTED BY ITS PARTNER, MR.MAIDEEN HAMEED. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: --------------- 1. THE FAST TRACK TEAM NO.X, COMMERCIAL TAXES, II CIRCLE, PERUMBAVOOR. 2. THE FAST TRACK TEAM NO.IX, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERY. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 17646 OF 2010 ......................................................................... Dated this the 8th June, 2010 J U D G M E N T The petitioner is challenging the assessment made under Section 17D of the KGST Act vide Exts. P4 and P4(a) in respect of the different assessment years, both under the KGST as well as CST Acts. 2. The learned Counsel for the petitioner submits that the proceedings finalised by the respondents as above, are not correct or sustainable since the said orders are not in conformity with the statutory requirements, as made clear by this Court in Hindustan Petroleum Corporation Ltd. vs. Asst. Commissioner , Commercial Taxes, Ernakulam ( 2009(4) KHC 819). 3. Heard the learned Government Pleader as well 4. Going by the impugned orders, it is very much evident that the pre-assessment notice before finalisation of the proceedings has not been issued in the manner in which it should have been issued, as made clear by this Court and as a W.P.(C) No. 17646 OF 2010 2 natural consequence, the assessment orders cannot stand the test of law with respect to the KGST Act. In the case of assessment under the CST Act, no notice whatsoever was issued before finalising the same. 5. In the above circumstance, the impugned orders/proceedings are set aside and the first respondent/such other authority, as the case may be, is directed to re-consider the matter and finalise the assessment in accordance with the relevant provisions of law, also taking note of the observations made by this Court in the decision cited supra, which shall be finalised as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment . The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk