IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 30TH JANUARY 2010 / 10TH MAGHA 1931 WP(C).No. 3008 of 2010(A) ------------------------- PETITIONER: --------------- M/S.KAVERI CHEMICALS (P) LTD., C.V.P.PARLIAMENT SQUARE, CROSS JUNCTION, THIRUVALLA REPRESENTED BY ITS MANAGING DIRECTOR, MR.ABRAHAM MATHEW. BY ADV. SRI.ANIL D. NAIR SRI.SREEJITH R. SMT.NIVEDITA A.KAMATH RESPONDENTS: --------------- 1. THE FAST TRACK ASSESSMENT TEAM-I, PATHANAMTHITTA. 2. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3008 of 2010-A ---------------------------- Dated this the 30th day of January, 2010. J U D G M E N T The petitioner is challenging Ext.P3 assessment order passed by the first respondent/Fast Track Team invoking the power under Section 17(D) of the KGST Act, on many a ground, legal as well as factual. 2. Heard the learned Government Pleader as well. 3. It is very much relevant from the proceedings brought on record, that the pre-assessment notice issued by the first respondent as well as the final order have been signed only by a team consisting of 'three' members which is contrary to the mandate under the relevant provisions of law, as made clear by this Court in the decision in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others 2009(4) KHC 819. This being the position, the impugned order cannot have any valid existence. Accordingly, the Ext.P3 is set aside and the matter is remanded to the first respondent to be considered W.P(C) No.3008 of 2010-A 2 afresh, in accordance with law, of course after giving an opportunity of hearing to the petitioner, which exercise shall be pursued and finalized as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is also made clear that all further coercive steps pursuant to Ext.P1 shall be kept in abeyance, till such time. The Writ petition is disposed of accordingly. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.3008 of 2010-A 3