IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH MARCH 2010 / 5TH CHAITHRA 1932 WP(C).No. 10355 of 2010(T) -------------------------- PETITIONER: --------------- M/S. TAMIL NADU CEMENT CORPORATION, PETTA JN. POONITHURA.P.O,ERNAKULAM, REPRESENTED BY ITS DY. GENERAL MANAGER MR.G. MOHANDOSS BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: --------------- 1. THE ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, SPL. CIRCLE III,ERNKULAM. 2. FAST TRACK TEAM,COMMERCIAL TAXES, ERNAKULAM, REPRESENTED BY ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, SPL. CIRCLE III, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 10355 OF 2010 ......................................................................... Dated this the 26th March, 2010 J U D G M E N T The petitioner is challenging Exts.P1 and P2 assessment orders passed by the second respondent under Section 17D of the KGST Act . The specific case put forth by the petitioner is that absolutely no notice whatsoever was issued to the petitioner before passing the assessment orders as above. 2. Heard the learned Government Pleader as well. Even a cursory glance of Exts. P1 ands P2 would reveal that no pre- assessment notice has been referred to as issued and so also, there was no reference to any reply from the dealer as well. The course and procedure to be followed with regard to finalisation of the proceedings under Section 17D of the Act have been well explained by this Court as per the decision in Hindustan Petroleum Corporation Ltd. vs. Asst. Commissioner, Commercial Taxes, Ernakulam [2009(4) KHC 819). W.P.(C) No. 10355 OF 2010 2 3. In the above circumstances, Exts. P1 and P2 cannot have any valid existence in law and they are hereby set aside. The second respondent/concerned authority is directed to reconsider the matter and issue proper pre-assessment notice to the petitioner and finalise the matter in accordance with law, with reference to the observations made by this Court in the decision cited supra. The proceedings as above shall be completed 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