IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD FEBRUARY 2010 / 4TH PHALGUNA 1931 WP(C).No. 5920 of 2010(L) ------------------------- PETITIONER(S): --------------- WAVES ELECTRONICS PRIVATE LIMITED, M.G.ROAD, ERNAKULAM REPRESENTED BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE FAST TRACK TEAM, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 2. THE ASST. COMMISSIONR (ASSMT.) SPECIAL CIRCLE J, SALES TAX, ERNAKULAM 682015. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 5920 of 2010 -------------------------------------- Dated, this the 23rd day of February, 2010 J U D G M E N T The petitioner is challenging Exts.P3 and P4 orders passed by the first respondent under Section 17 D of the KGST Act. The case projected in the Writ Petition is that the impugned proceedings have been finalized without any regard to the statutory prescription and also the clear mandate given by this Court vide Ext.P5 judgment in Hindusthan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam and others [2009 (4) KHC 819]. 2. Heard the learned Government Pleader as well, who fairly concedes the position pointed out from the part of the petitioner. 3. In the above facts and circumstances, it is held that the impugned orders cannot have any valid existence in the eye of the law. Accordingly, Exts.P3 and P4 are set aside. The first respondent/appellate authority is directed to consider the matter afresh and finalise the same in accordance with law, taking note of the observations passed by this Court in the decision cited supra, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc