IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH OCTOBER 2010 / 16TH ASWINA 1932 WP(C).No. 29134 of 2010(N) ---------------------------------------- PETITIONER(S): ------------------------- M/S.KOKAD PHARMACEUTICAL LABORATORIES LTD., MALLIKASSERY P.O., POOVARANY, PALA, KOTTAYAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, MATHEW KOKKAD. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------------------- 1. THE FAST TRACK TEAM FOR KGST ASSESSMENTS, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM 686 506. 2. THE DEPUTY THAHASILDAR (RR), KANJIRAPPILLY, PIN 686 507. R1 & R2 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 29134 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 8th day of October, 2010 JUDGMENT Exts.P2 and P2(a) orders issued by the 1st respondent, finalizing assessments under the KGST Act and CST Act, with respect to the year 2004-'05, are under challenge in this writ petition. 2. The assessments orders are challenged in this writ petition without filing statutory appeals because, according to the petitioner, those orders are perse illegal for non- compliance of the mandatory provisions, and also for lack of compliance of principles of natural justice. It is contended that the notices proposing the assessments were issued only by the assessing authority and not by the Fast Track Team. Further, it is contended that impugned orders are not signed by all the members of Fast Track Team . 3. Learned counsel for the petitioner brings to my notice a decision of this Court in Hindustan Petroleum Corporation Ltd. V. Assistant Commissioner, Commercial Taxes, Ernakulam & others (2009 (4) KHC 819). In the said W.P.(C) No. 29134/2010 2 decision it was held that strict compliance of all formalities jointly by the members of the Fast Track Team is mandatory and any laches on this aspect will vitiate the assessment. Taking note of the dictum laid down in the decision cited supra, I am of the view that Exts.P2 and P2(a) are unsustainable in the eye of law. 4. Accordingly, the writ petition is allowed and Exts.P2 and P2(a) assessments are hereby quashed. The 1st respondent is directed to finalize the assessments fresh, after complying with all the required formalities, and after affording a reasonable opportunity of hearing to the petitioner. Fresh assessments in this regard shall be finalized at the earliest possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. C. K. ABDUL REHIM, JUDGE. mn.