IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 12322 of 2010(M) ------------------------------------- PETITIONER(S): ------------------------- M/S.KAIRALI GRANITES, N.H.BYE PASS,VYTTILA,KOCHI, REPRESENTED BY ITS PROPRIETOR,MR.V.R.NARAYAN EMBRAN. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): ----------------------- 1. THE COMMISSIIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, DEPT.OF COMMERCIAL TAXES, ERNAKULAM. 3. THE FAST TRACK TEAM, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-III,ERNAKULAM. 4. THE ASST.COMMISSIONER,DEPT.OF COMMERCIAL TAXES, SPECIAL CIRCLE-III,ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.12322 of 2010-M ---------------------------- Dated this the 8th day of April, 2010. J U D G M E N T The petitioner is challenging the correctness and sustainability of Ext.P4 order issued by the third respondent, under Section 17(3) as well as 17D of the KGST Act, which is stated as not correct or sustainable. Reliance is placed on Ext.P5 verdict passed by this Court, under similar circumstance. 2. Heard the learned Government Pleader as well. 3. Considering facts and circumstances, this Court finds that Ext.P4, which is stated as passed by the third respondent is not correct or sustainable and the respondents are directed to have the matter reconsidered and finalised in accordance with law, 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 copy of this judgment. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab