IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 28TH OCTOBER 2008 / 6TH KARTHIKA 1930 WP(C).No. 30266 of 2008(C) -------------------------- PETITIONER(S): -------------------- SURYA TOWERS, ANGAMALY, ERNAKULAM DISTRICT, REPRESENTED BY MANAGING PARTNER, MANOJ ANTONY. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ----------------------- 1. COMMERCIAL TAX OFFICER, ANGAMALY. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 30266 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of October, 2008 JUDGMENT Petitioner challenges Exts.P7 and P8. Notice was issued under Section 19 of the KGST Act. Petitioner filed objections. A perusal of Exts.P7 and P8 would show that all that stated therein is that the objections are overruled and the assessment is revised under Section 19 of the KGST Act. According to the petitioner, the petitioner is not liable as alleged and the first seller being on his own rolls and point of levy being first sale, re- opening of assessment is without jurisdiction. 2. I feel that in the nature of the order passed, it is clearly unsustainable. When objections are filed, the officer is expected to apply his mind to the objections and pass a reasoned order. No reasons at all are forthcoming from the impugned orders. Hence I am constrained to quash Exts.P7 and P8 and there will be a direction to the first respondent to reconsider the matter with an opportunity of hearing to the petitioner also and pass orders within a period of six weeks from the date of production of a copy of this judgment. WPC. 30266/2008. 2 The writ petition is is disposed of as above. (K.M. JOSEPH, JUDGE) sb