IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH SEPTEMBER 2009 / 3RD ASWINA 1931 WP(C).No. 27085 of 2009(E) -------------------------- PETITIONER : --------------- M.V.DEVASSY, MANIKATHUPARAMBIL HOUSE, NALEKETTU P.O., KORATTY. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT: --------------- THE COMMERCIAL TAX OFFICER, (WC & LT), OFFICE OF THE DEPUTY COMMISSIONER, DEPT. OF COMMERCIAL TAXES, THRISSUR-680 004. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------------ W.P(C). No.27085 of 2009 ------------------------------------- Dated this the 25th day of September, 2009 JUDGMENT Challenge in this Writ Petition is against Ext.P1 order of assessment issued by the respondent under the provisions of Section 19 of the K.G.S.T Act pertaining to the year 2000-2003. The main ground on which Ext.P1 is attacked is that the order does not indicate anything about service of notice for reopening the assessment, which was originally completed as early as on 19.09.2003, in which payment of tax at the compounded rate was allowed. It is further contended that the order impugned does not indicate as to whether any objection was received from the assessee with respect to the proposal for reopening and as to whether the authority had considered any such objections. It is also contended that Ext.P1 order issued under Section 19 of the K.G.S.T Act is without jurisdiction, since reopening is made after the period of limitations stipulated under the said provisions. 2. Having considered contentions of the petitioner and after hearing learned Government Pleader appearing on behalf of the respondents, I notice that the order impugned is totally non- speaking on the aspects regarding issuance of proposal for reopening of the assessment, service of such proposal, objection if W.P(C). No.27085 of 2009 2 any raised by the assessee, advertence to any such objection etc. Being an assessment under Section 19 of the K.G.S.T Act, reopening an assessment which stands finally settled, the authority concerned is supposed to issue an order which will reflect the above aspects and also the advertence to the contentions, if any raised. An order in a cryptic manner without reflecting application of mind issued by an assessing authority cannot be termed as an order which is sustainable under the eye of law. Therefore Ext.P1 is liable to be quashed. 3. In the result, this Writ Petition is disposed of quashing Ext.P1. The respondent is directed to consider the matter afresh after affording opportunity to the petitioner to object the proposal on the basis of notice already issued as evidenced by Ext.P2, and after affording opportunity of hearing. Orders in this regard may be passed as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM JUDGE rtr/-