IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 WP(C).No. 23684 of 2009(E) -------------------------- PETITIONER(S): --------------- M/S.ESSAR OILS LTD., KOSSERIL BUILDING, 33/316-B, AMBEDKAR ROAD, VENNALA, ERNAKULAM REPRESENTED BY ITS DIVISIONAL MANAGER- TOMY VARGHESE. BY ADV. SRI.V.V.ASOKAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. FAST TRACK TEAM, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, ERNAKULAM. SL. GOVT. PLEADER SRI. VINOD CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. --------------------- W.P.(C).No.23684 OF 2009 ------------------------ Dated this the 20th day of August, 2009. JUDGMENT Challenge in this writ petition is against Exts.P7 and P8 orders of assessment under Section 17-D of the KGST & the CST Act, 2005. 2. Ext.P4 is the pre-assessment notice. On receipt of which the petitioner filed Exts.P5 and P6 replies. In Ext.P5 a request was made to the effect that assessment proceedings may not be finalized without an opportunity of hearing. In Ext.P6, further reply filed by the petitioner, they made a specific request that the hearing may be fixed with an intimation sent to them, ten days in advance of the date of hearing, in order to enable the executives and counsel to come from outside and attend the hearing. 3. It is seen that without affording an opportunity as sought for by them, assessment has been completed WP(c).No.23684/09 2 against the petitioner, orders have been issued vide Exts.P7 and P8 and it is these orders which are under challenge. 4. The Government Pleader attempted to justify Exts.P7 and P8 orders relying on Section 17-D(2)(h), which provides that only in exceptional circumstances, adjournment shall be granted. 5. However, in this case, I do not find any justification for declining an opportunity of hearing, as the petitioner's request cannot be said to be unreasonable particularly having regard to the extent of liability that is fastened on the petitioner. Thus the assessment orders have been passed in violation of the principles of natural justice and for that reason these orders liable to be set aside. 6. Accordingly, Exts.P7 and P8 orders of assessment issued under Section 17D of the KGST & the CST Act are set aside. 7. I record that the learned Sr. counsel for the petitioner agrees to appear before the 2nd respondent on 16th September, 2009 for personal hearing and this date is WP(c).No.23684/09 3 accepted by the learned Government Pleader also. It is directed that all contentions raised by the petitioner including the one regarding the inapplicability of 17-D of the KGST Act are left open. Writ Petition is disposed of as above. (ANTONY DOMINIC) JUDGE vi/ WP(c).No.23684/09 4