IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND JUNE 2009 / 12TH JYAISHTA 1931 WP(C).No. 14249 of 2009(A) -------------------------- PETITIONER: ----------------- M/S. PRASAD HOTEL PVT. LTD. P.M.G.JUNCTION, THIRUVANANTHAPURAM-33, REPRESENTED BY THE MANAGING DIRECTOR P.SURENDRAN. BY ADV. SRI.C.K.THANU PILLAI RESPONDENTS: ----------------------- 1. THE FAST TRACK TEAM NO.II, REPRESENTED BY THE COMMERCIAL TAX OFFICER, KVAT, FIRST CIRCLE, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, KVAT, FIRST CIRCLE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 14249 OF 2009 ......................................................................... Dated this the 2nd June, 2009 J U D G M E N T The petitioner has approached this Court challenging Exts. P9 and P10 orders passed by the concerned authorities under the KGST Act, in respect of the assessment years, 2006-07 and 2007-08. The learned counsel for the petitioner submits that the impugned orders are not in conformity with Section 17D of the Act and cannot have any existence in law. 2. The learned Government Pleader appearing on behalf of the respondents, on instruction, submits that the reference made as to actual course pursued while passing Exts. P9 and P10, is only by way of mistake and that it is only an assessment under Section 17(3) of the Act. It is further submitted by the learned Government Pleader that the petitioner can very well challenge Exts. P9 and P10 by filing regular appeals before the concerned appellate authority and that the said regular appeals W.P.(C) No. 14249 OF 2009 2 will be entertained by the appellate authority without raising objection as to the apprehension now raised from the part of the petitioner referring to the provisions under Section 17D. In view of the above submission, the Writ Petition is disposed of permitting the petitioner to file regular appeals against Exts.P9 and P10 assessment orders, treating the said orders as orders passed under Section 17(3) of the Act. The appellate authority shall consider such appeals as within time, if the petitioner files such appeals within a period of ten days from the date of receipt of a copy of the judgment. P.R. RAMACHANDRA MENON, JUDGE. lk