IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 WP(C).No. 10991 of 2008(H) -------------------------- PETITIONER: ------------ MESSRS ECOF INDUSTRIES PVT. LTD., 91 DR.RADHAKRISHNA SALAI, GEE GEE CRYSTAL 8C AND 8D 8TH FLOOR, MYLAPORE, CHENNAI-600 004, REP.BY ITS GENERAL MANAGER, FINANCE. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, PALAKKAD. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 10991 OF 2008 -------------------------------------------- Dated this the11th day of April, 2008 JUDGMENT Petitioner is challenging notice proposing reopening of assessment under Section 19(1) of the KGST Act for the assessment year 2001-02. Government Pleader submitted that Deputy Commissioner is initiating proceedings under Section 35. In the circumstances, W.P. is closed directing the respondent to place the file before the Deputy Commissioner for appropriate orders. (C.N. RAMACHANDRAN NAIR) Judge kk 2