IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 18TH JUNE 2010 / 28TH JYAISTHA 1932 WP(C).No. 19044 of 2010(E) --------------------------------------- PETITIONER(S): ------------------------ ROBERT T.MATHEW, PROPRIETOR, RELIABLE AGENCIES, AYROOR, RANNY, PATHANAMTHITTA DISTRICT. BY ADV. SRI.C.B.SREEKUMAR RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE FAST TRACK ADALATH TEAM NO.1, PATHANAMTHITTA. 3. INSPECTING ASSISTANT COMMISSIONER, OFFICE OF THE COMMERCIAL TAX OFFICER, PATHANAMTHITTA. 4. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 19044 of 2010-E ---------------------------- Dated this the 18th day of June, 2010. J U D G M E N T The petitioner is mainly aggrieved of Ext.P3 order passed by the second respondent Fast Track Team under Section 17D of the KGST Act. True, the petitioner has preferred Ext.P6 appeal before the fourth respondent Tribunal challenging the said order; but a defect has been noted and informed to the petitioner vide Ext.P7, asking to cure the same; the petitioner admittedly having not satisfied the disputed tax liability as contemplated under sub Section 5 of Section 17D. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that there is an inherent defect in Ext.P3 order passed by the Fast Track Team which consisted of only 'three' members and it is not in conformity with the statutory requirements. The course and procedure to be followed have been explained by this Court, as per the decision in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others 2009(4) KHC 819. W.P(C) No. 19044 of 2010-E 2 4. In the said circumstances, there is no point in driving the petitioner out, to pursue the appellate remedy, satisfying the entire disputed tax assessed by the second respondent Fast Track Team, in a manner totally alien to the statutory prescription and the law declared by this Court. This Court finds that Ext.P3 order passed by the Fast Track Team can't have any valid existence in the eye of law and hence it is set aside. The second respondent/such other authority, as the case may be, is directed to reconsider the matter afresh, in the light of the relevant provisions of law and the observations made by this Court in the decision cited supra. The proceedings shall be finalised after hearing the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition allowed as above. No cost. P.R.RAMACHANDRA MENON JUDGE ab