IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 27TH MARCH 2008 / 7TH CHAITHRA 1930 WP(C).No. 37024 of 2007(G) -------------------------- PETITIONER: ------------ M/S.J. & J TIMBERS 23/418, MAIN ROAD, CHALAKUDY REPRESENTED BY ITS MANAGING PARTNER SHRI C.D. JOSEPH. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENTS: ------------- 1. THE INTELLINGENCE OFFICER (IB) INVESTIGATION BRANCH, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM 691 009. 2. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR 3. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS,. VIKAS BHAVAN PO, THIRUVANANTHAPURAM-35. 4. SALES TAX OFFICER, COMMERCIAL TAXES, MANJERI, 5. SALES TAX OFFICER, COMMERCIAL TAXES,NEYYATTINKARA. 6. SALES TAX OFFICER, COMMERCIAL TAXES,ANGAMALY. 7. SALES TAX OFFICER, COMMERCIAL TAXES,KOTHAMANGALAM. 8. SALES TAX OFFICER, COMMERCIAL TAXES,KUNDARA. 9. SALES TAX OFFICER, COMMERCIAL TAXES,PERUMBAVOOR. 10. SALES TAX OFFICER, COMMERCIAL TAXES,OTTAPPALAM. 11. SALES TAX OFFICER, COMMERCIAL TAXES,IVTH CIRCLE, THRISSUR. 12. SALES TAX OFFICER, COMMERCIAL TAXES,IRINGALAKUDA. 13. SALES TAX OFFICER, COMMERCIAL TAXES,TIRUR. 14. SALES TAX OFFICER, COMMERCIAL TAXES,IIND CIRCLE, PALAKKAD. 15. STATE OF KERALA,REPRESENTED BY CHEIF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.37024 of 2007 .................................................................... Dated this the 27th day of March, 2008. JUDGMENT The W.P. is filed challenging notice issued under Section 45A of the KGST Act proposing penalty for alleged evasion of sales tax. The petitioner's apprehension is orders will be passed without considering objections and without giving adequate opportunity to the petitioner. I do not find any justification to entertain challenge against notice, more so, when notice issued contains detailed allegations based on facts. It is for the petitioner to file detailed reply with reference to facts and if detailed reply is filed, the officer is bound to consider the same while passing orders. The W.P. is accordingly disposed of with direction to the first respondent to give adequate opportunity to the petitioner to furnish reply and evidence in support of his case. C.N.RAMACHANDRAN NAIR Judge pms