IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH MARCH 2009 / 25TH PHALGUNA 1930 WP(C).No. 7509 of 2009(G) ---------------------------------------------- PETITIONER(S): --------------------- M/S. RAY CONSTRUCTIONS LTD., RAY BHAVAN, N.H BYE PASS, THYKOODAM, ERNAKULAM, KOCHI 19, REPRESENTED BY K.R. VIJAYAKUMAR, SENIOR ACCOUNTS OFFICER. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENT(S): ------------------------ 1. FAST TRACK TEAM, COMMERCIAL TAX DEPARTMENT, ERNAKULAM, REPRESENTED BY ASST. COMMISSIONER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 7509 OF 2009 G -------------------------------------- Dated this the 16th March, 2009 JUDGMENT This case is taken up for hearing by consent of the parties. 2. The impugned assessment order is one passed under Section 17D of the KGST Act. It is not in dispute that there is no pre-assessment notice issued as required under the Circular. Shelter is, however, sought to be taken under the fact that the representative of the petitioner is alleged to have agreed for the assessment. The writ petitioner specifically alleges that it has not agreed for any such assessment. Admittedly, there is no pre- assessment notice and the agreement is one which is in dispute. It was not proper on the part of the Authority to complete the assessment even without issuing pre-assessment notice or the written consent of the party. Accordingly, Ext.P2 is unsustainable. It is quashed. The Authority will redo the assessment in accordance with law, within a period of one WPC.7509/09 G 2 month from the date of production of a copy of this Judgment. The Writ Petition is allowed as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge