IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 29TH OCTOBER 2008 / 7TH KARTHIKA 1930 WP(C).No. 31725 of 2008(B) -------------------------- PETITIONER: --------------- MS.HILLWOOD TRADERS, CHUNGAM FEROKE, CALICUT BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, KUNDARA 2. COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31725 OF 2008 B ```````````````````````````````````````````````````` Dated this the 29th day of October, 2008 J U D G M E N T Petitioner challenges Ext.P1 which is a notice issued under section 19C of the KGST Act, 1963. I feel that it is open to the petitioner to raise all his contentions before the authority who issued Ext.P1. If objections are filed, it is for the authority to apply its mind to the objections and consider the same and take a decision thereon in accordance with law. Even if a notice is issued by him, when the party raises objection particularly relating to jurisdiction, it is the bounden duty of the officer to apply his mind to every objections with an open mind and to recall the notice if it is not found warranted on the facts and the law applicable. In such circumstances, writ petition is disposed of directing the authority to consider and take a decision on the objection filed by the petitioner, after affording an opportunity of being heard to the petitioner. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE