IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 16TH FEBRUARY 2010 / 27TH MAGHA 1931 WP(C).No. 4922 of 2010(M) ------------------------- PETITIONER(S): --------------- M/S.KERALA ELECTRICAL AND ALLIED ENGINEERING CO.LTD., PALAKKAD INDUSTRIAL ESTATE.P.O., PALAKKAD-678731, REPRESENTED BY ITS ASSISTNT MANAGER (F &A) MR. SUBRAMANIAN.R.R. BY ADV. SRI.BINU MATHEW SRI.TERRY V.JAMES SRI.B.J.JOHN PRAKASH RESPONDENT(S): --------------- 1. FAST TRACK TEAM, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. THE ASSISTANT COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES, PALAKKAD. 3. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 4922 of 2010 --------------------------------------- Dated, this the 16th day of February, 2010 J U D G M E N T The petitioner is aggrieved of the assessment finalised by the first respondent under Section 17 D of the KGST Act. Many a ground, factual as well as legal, has been raised in support of the contentions. The learned Government Pleader for the respondents very fairly concedes that the course pursued by the 1st respondent is not fully in conformity with the statutory requirements and the mandate given by the Division Bench of this Court in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam [2009 (4) KHC 819]. 2. In the above circumstance, Exts.P6 and P7- impugned orders passed by the first respondent are set aside and the first respondent/ competent authority is directed to consider the matter strictly in conformity with the relevant provisions of law and also in view of the observations made by this Court in the decision cited supra, of course 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. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc