IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38471 of 2010(H) --------------------------------------- PETITIONER: ------------------- TRANSFORMERS AND ELECTRICALS KERALA LTD., ANGAMALLY SOUTH P.O., ERNAKULAM DISTRICT, KERALA STATE-683 573. BY ADV. SRI.A.KUMAR. RESPONDENT: ---------------------- FAST TRACK ASSESSMENT TEAM NO.II. O/O.THE ASSISTANT COMMISSIONER (ASSESSMENT), MATTANCHERRY AT ALUVA). BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38471 of 2010 ------------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T ---------------------- Ext.P2 to P5 are the assessments completed against the petitioner with respect to the years 2003-04 and 2004-05, under the provisions of the Central Sales Tax Act (CST Act) as well as the Kerala General Sales Tax Act (KGST Act). The assessments were completed by the respondent under the procedure contemplated in Section 17D of the KGST Act. The petitioner had submitted Ext.P6 to P9 applications seeking rectification of the assessments on the basis of certain alleged discrepancies with respect to the amount of tax assessed. It is submitted that Ext.P6 to P9 applications are pending consideration and disposal before the respondent. 2. Under the above premise, limited prayer of the petitioner is only for a direction to the respondent to consider and dispose of the rectification applications on an early basis. W.P.(C).38471/10-H -2- 3. Having considered the facts and circumstances of the case, I am of the view that the writ petition can be disposed of directing the respondent to consider and pass orders on Ext.P6 to P9 applications, at the earliest. 4. Accordingly, the writ petition is disposed of directing the respondent to consider and pass orders on Ext.P6 to Ext.P9, after affording an opportunity of personal hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 5. Till such time orders are passed by the respondent as directed above, coercive steps of recovery shall not be initiated for realisation of amounts covered under the assessments in question. C.K.ABDUL REHIM, JUDGE. okb