IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD MARCH 2010 / 2ND CHAITHRA 1932 WP(C).No. 9768 of 2010(U) -------------------------------------- PETITIONER(S): ----------------------- K.K. SAJID, PROPRIETOR, M/S. KOHINOOR FURNITURE, BANK ROAD, KANNUR. BY ADV. MR.T.M.SREEDHARAN, MR.V.P.NARAYANAN. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER (I.B) COMMERCIAL TAXES, KANNUR. 2. THE SALES TAX OFFICER, II CIRCLE, KANNUR. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER MR.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.9768 of 2010-U ---------------------------- Dated this the 23rd day of March, 2010. J U D G M E N T The petitioner is challenging Ext.P4 pre-assessment notice imposing penalty under Section 45A of the KGST Act. The main grievance of the petitioner is that the respondents are proceeding with further steps in a hasty manner without even giving an effective opportunity to submit a proper explanation in response to the notice issued. It is the case of the petitioner that as per Ext.P6, the petitioner sought for one month's time to submit a proper reply; which however was not granted, but for extending the time only by seven days scheduling the date of hearing as 25.3.2010, as intimated vide Ext.P7. The course and procedure being pursued by the respondents is stated as wrong and unsustainable, on many a ground. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, this Court finds that the request made by the petitioner is very much limited and W.P(C) No.9768 of 2010-U 2 reasonable. Accordingly, the petitioner is granted one month's time to file statement of objections, if any, in response to Ext.P4 notice. On filing the said reply, the same shall be considered and the proceedings shall be finalized by passing proper orders, after giving a personal hearing to the petitioner, as expeditiously as possible. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab