IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 19TH MARCH 2008 / 29TH PHALGUNA 1929 W.P(C).No. 3410 of 2008(E) -------------------------------- PETITIONER: -------------- M/S.UNITED TROPICAL VENEERS PVT.LTD., KAVIYOOR, THIRUVALLA, REPRESENTED BY ANTONY HORMIS, ACCOUNTS OFFICER. BY ADV. SRI. ARIKKAT VIJAYAN MENON SRI. HARISANKAR V. MENON SMT.MEERA V.MENON SRI. MAHESH V.MENON RESPONDENTS: ----------------- 1. INSPECTING ASST.COMMISSIONER OF COMMERCIAL TAXES, PATHANAMTHITTA. 2. FAST TRACK ADALAT TEAM, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA, REPRESENTED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES, PATHANAMTHITTA. 3. KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 3410 OF 2008 E ==================== Dated this the 19th day of March, 2008 J U D G M E N T Ext.P1 assessment order is under challenge. Petitioner's contention that for the liability under the CST Act, Section 17(D) of the KGST Act could not have been invoked. 2. The respondents have filed a statement in which it is stated that Ext.P1 order is not an assessment completed as per Section 17(D) of the KGST Act, but is one completed as per Rule 6(5) of the CST (Kerala Rules). Therefore, this writ petition is disposed of recording the above statement made in the statement filed on behalf of the respondents. It is directed that it will be open to the petitioner to pursue the statutory remedy of appeal against Ext.P1, which if filed in two weeks from today will be entertained. ANTONY DOMINIC,JUDGE. Rp