IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 27TH MAY 2011 / 6TH JYAISHTA 1933 WP(C).No. 12364 of 2011(U) --------------------------------------- PETITIONER(S): ---------------------- SRI.K.P. ABOOBACKER, PROPRIETOR, M/S.PRINTECH PAPER MART, KAIRALI COMPLEX, KALLACHI, KOZHIKODE DISTRICT. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT COMMERCIAL TAXES, KOZHIKODE. (HEAD OF THE FAST TRACK TEAM U/S.17D OF KGST ACT 1963), 673 001. 3. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, VADAKARA. 673 101. R1 TO R3 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.12364 of 2011 ------------------------------------------- Dated this the 27th day of May, 2011 J U D G M E N T ---------------------- Petitioner is challenging Ext.P1 order of assessment finalised under Section 17D of the Kerala General Sales Tax Act, 1963 (KGST Act). I do not find any valid reason to entertain the challenge made in this writ petition, which is filed bye-passing the statutory remedy of appeal provided. Further, it is noticed that there was no representation for the petitioner on 19.4.2011 as well as on today, when the matter is posted for consideration. 2. Under the above circumstances, the writ petition is liable to be dismissed. However, rights of the petitioner to invoke statutory remedy against Ext.P1 is hereby reserved. 3. Accordingly the writ petition is dismissed reserving liberty to the petitioner as stated above. C.K.ABDUL REHIM, JUDGE. okb