IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 9TH JUNE 2009 / 19TH JYAISHTA 1931 WP(C).No. 15242 of 2009(A) -------------------------- PETITIONER: --------------- ABY SIMON, ST.MARY'S GRANITES, PERUMBAVOOR, RESIDING AT KEELETH (H), THIRUVANIYOOR P.O., ERNAKULAM DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON ADV. SRI.HARISANKAR V. MENON RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM. 3. APPELLATE ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. SALES TAX OFFICER, SECOND CIRCLE, PERUMBAVOOR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 15242 OF 2009 ......................................................................... Dated this the 9th June, 2009 J U D G M E N T The grievance of the petitioner is that the third respondent has passed Ext.P9 orders on Ext. P6 series appeals preferred, challenging the assessment orders for the years 1998-99 to 2002-03, before passing appropriate orders on Ext.P2 series appeals preferred against imposition of penalty under Section 45A of the KGST Act, which is stated as contrary to the specific directions given by this Court vide Ext. P8 judgment. 2. It is pointed out from the part of the Government Pleader that by the time Ext.P8 judgment was passed, orders had already been passed by the third respondent in Ext.P6 series appeals on 09.01.2009, pursuant to the hearing held on 06.01.2009. It is also brought to the notice of the Court that the said order was made available to the petitioner only on 02.02.2009, i.e, after passing Ext. P8 judgment. This being the W.P.(C) No. 15242 OF 2009 2 position, it cannot but be held that the petitioner was not in a position to know about the said order while presenting his case before this Court which culminated in Ext. P8 judgment. 3. Obviously, there is already a specific direction given by this Court vide Ext. P8 judgment that the appeals preferred by the petitioner, challenging the assessment orders with respect to the period 1998-99 to 2002-03 shall be heard and decided only after considering the appeals preferred by the petitioner challenging imposition of penalty under Section 45A of the KGST Act. It has been stated by the learned Government Pleader that Ext. P8 judgment has not been subjected to challenge either by way of Appeal or by way of Review, in view of the alleged reason that the orders have already been passed on 09.01.2009 in the appeals preferred challenging the assessment orders. This being the position, the matter has necessarily to be re-considered by the third respondent as directed by this Court vide Ext.P8 judgment. 4. In the above circumstances, Ext. P9 order passed by the third respondent is set aside and the said respondent is hereby W.P.(C) No. 15242 OF 2009 3 directed to consider Ext. P2 series appeals against imposition of penalty afresh, untrammelled by any observations/inference in Ext.P9, before considering and passing appropriate orders on Ext.P6 series appeals challenging assessment orders, in conformity with the directions given by this Court vide Ext. P8 judgment. The Writ Petition is allowed as above. No costs. P.R. RAMACHANDRA MENON, JUDGE. lk