IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 3RD JUNE 2010 / 13TH JYAISTHA 1932 WP(C).No. 14372 of 2010(V) -------------------------- PETITIONER: --------------- R.SIVADASAN, DECORA ELECTRICAL INDUSTRIES, VYTTILA, ERNAKULAM, NOW RESIDING AT KAMALALAYAM (H), KALLEKKADU ROAD, KODUTHERAPPALLY P.O., PALAKKAD - 4. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT: --------------- COMMERCIAL TAX OFFICER, II CIRCLE, TRIPUNITHURA. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 14372 of 2010-V ---------------------------- Dated this the 3rd day of June, 2010. J U D G M E N T The petitioner is aggrieved of the coercive steps being pursued by the respondent for realisation of the amount under Ext.P3 assessment order, in respect of the assessment year 2003-04. 2. The case of the petitioner is that, the assessment was re- opened under Section 19 of the KGST Act, on the basis of the penalty imposed as per Ext.P1, which however was subjected to challenge by filing the statutory appeal before the concerned authority. After considering the merits of the appeal, the appeal preferred by the petitioner was allowed, as borne by Ext.P2 order; whereby the penalty was set aside. However, this fact could not be brought to the notice of the assessing authority as the respondent had already re-opened the assessment and passed Ext.P3 final order dated 23.3.2009 ie, before passing Ext.P2 order dated 1.2.2010. The learned counsel for the petitioner submits that there is no legal or factual basis to sustain Ext.P3 order. 3. Heard the learned Government Pleader as well. W.P(C) No. 14372 of 2010-V 2 4. Considering the facts and circumstances, this Court finds that there is considerable force in the submission made from the part of the petitioner and that the impugned assessment made by the respondent as per Ext.P3 has necessarily to go. Accordingly, Exts.P3 and P4 are set aside and the matter is remanded. It is also made clear that the respondent is at liberty proceed with further steps for considering the matter afresh and this shall be finalised after hearing the petitioner, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. The Writ Petition is allowed. No cost. P.R.RAMACHANDRA MENON JUDGE ab