IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 19TH OCTOBER 2009 / 27TH ASWINA 1931 WP(C).No. 29355 of 2009(L) -------------------------- PETITIONER: --------------- M.A.VAHID, (ARIN TRADERS),PEZHUMKALA VEEDU, KARIYARA P.O., PUNALUR. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: --------------- 1. THE SALES TAX APPELLATE TRIBUNAL THIRUVANANTHAPURAM. 2. THE FAST TRACK ADALATH TEAM NO.V, COMMERCIAL TAX DEPARTMENT, KOLLAM. 3. THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, PATHANAPURAM. R2 & R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29355 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2009 J U D G M E N T 1. Petitioner is challenging Exts.P2 & P2 (a) assessments pertaining to the years 2003-04 & 2004-05 issued under Section 17 D of the Kerala General Sales Tax Act, 1963 (KGST Act). According to the petitioner he was not doing any business during the relevant period and the assessment was completed ex-parte stating that notice for production of books of accounts issued to the petitioner was returned as 'unclaimed'. It is the case of the petitioner that his business concern was remaining closed during the period and he was working in Gulf. According to the petitioner the assessing authority, the Fast Track Team, has not even looked into the previous assessments of the petitioner and not made any verification or enquiry before estimating the tax liability. The assessment is completed with 50% addition on the turnover declared during the W.P.(C)No. 29355 of 2009 -2- previous assessment years. 2. Against Exts.P2 & P2 (a) the petitioner had preferred Exts.P3 & P3 (a) appeals before the 1st respondent Tribunal. But the Tribunal had insisted for payment of the entire tax amount as per the provisions contained in Section 17 D (5) of the KGST Act. According to the petitioner, insistence for payment of the entire tax is causing severe prejudice and difficulties and therefore the assessment itself is challenged as unsustainable. 3. It is noticed that Exts.P2 & P2 (a) assessments are issued by a team consisting of three officers, whereas it is mandatory under the provisions of Section 17 D of the KGST Act that the Fast Track Assessment Team shall consist four officers. This court in various other judgments had cancelled assessments which are not issued by a team consisting of four officers. Therefore Exts.P2 & P2 (a), on the face of its record, is unsustainable. Therefore Exts.P2 and P2 (a) assessments are hereby quashed. 4. The 2nd respondent is directed to pass W.P.(C)No. 29355 of 2009 -3- fresh orders after issuing notice to the petitioner and after affording opportunity to him to object the proposal for best judgment assessment. Fresh orders in this regard may passed as early as possible at any rate within a period of two months from the date of receipt of copy of this judgment. C.K. ABDUL REHIM JUDGE shg/