IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH APRIL 2010 / 16TH CHAITHRA 1932 WP(C).No. 11993 of 2010(Y) ------------------------------------- PETITIONER(S): ----------------------- M/S.IDEAL PLYWOODS, ALLAPRA P.O., PERUMBAVOOR, REPRESENTED BY M.K.SULAIMAN, MANAGING PARTNER. BY ADV. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT(S): ------------------------- 1. FAST TRACK TEAM NO.IX, FOR DISPOSAL OF KGST ASSESSMENTS COMMERCIAL TAXES, MATTANCHERRY, REPRESENTED BY THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PERUMBAVOOR. 2. COMMERCIAL TAX OFFICER, SECOND CIRCLE, PERUMBAVOOR. BY GOVT. PLEADER MR.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 11993 of 2010-Y ---------------------------- Dated this the 6th day of April, 2010. J U D G M E N T The petitioner is aggrieved of Exts.P1 to P6 assessment orders in respect of the assessment years 2002-03 to 2004-05, passed under Section 17D of the KGST Act. The basic contention raised in the Writ Petition is that, the finalization of the assessment as above under Section 17D is not in conformity with the statutory requirement, more so, since Exts.P13 to P18 pre-assessment notices have been issued only by one particular officer, though the same is stated as issued by the Fast Track Team. The learned counsel also submits that, the manner in which the proceedings are to be finalized under Section 17D has already been dealt with and the law has been declared by this Court in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others 2009(4) KHC 819. 2. The learned Government Pleader appearing for the respondents concedes the factual position with regard to the issuance of pre-assessment notice and the finalisation of the W.P(C) No. 11993 of 2010-Y 2 assessment as above, which are not in conformity with the relevant provisions of law and the binding judicial precedent. 3. In the above facts and circumstances, the impugned proceedings are set aside and the first respondent/competent authority is directed to re-consider the matter and pass a fresh assessment order in accordance with law, taking note of the observations made by this Court in the decision cited supra. This shall be done within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab W.P(C) No. 11993 of 2010-Y 3