IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 12106 of 2010(K) --------------------------------------- PETITIONER: ------------------- M/S. COMPUTER GRAPHICS LTD 42/2431-B, ST.BENEDICTS' JUNCTION CHITTOOR ROAD, ERNAKUALAM,KOCHI-18, REPRESENTED BY ITS BRANCH MANAGER SRI.K.VENKAT SAI. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.T.G.ABHILASH. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE-1,COMMERCIAL TAXES, ERNAKULAM. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.12106 of 2010-K ---------------------------- Dated this the 8th day of April, 2010. J U D G M E N T The petitioner is challenging the correctness and sustainability of Exts.P1 and P2 assessment orders passed by the Fast Track Team under Section 17D of the KGST Act. 2. The learned counsel for the petitioner submits that the proceedings finalized by the Fast Track Team are not in conformity with the statutory requirement, particularly when the course to be pursued stands declared by this Court as per the decision in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others 2009(4) KHC 819. It is also brought to the notice of this Court, that no 'pre-assessment notice' has been issued to the petitioner. 3. The learned Government Pleader submits on instruction, that the petitioner admitted in writing, as to the course to be pursued and that assessment was finalized accepting returns and accounts as specifically observed in Exts.P1 and P2. However, it is added that, if the petitioner is aggrieved in any manner, an W.P(C) No.12106 of 2010-K 2 opportunity could be given to bring the actual position to the notice of the Fast Track Team, for rectification of error if any, and that the same will be caused to be considered and finalized in accordance with law, as expeditiously as possible. 4. In the above circumstances, the petitioner is at liberty to file a petition for rectification, if so advised, before the first respondent/competent authority; within one month, on which event, the same shall be considered in accordance with law and appropriate orders shall be passed thereon, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. Till appropriate orders are passed as above, all further proceedings pursuant to Ext.P1 and P2 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab