IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 11958 of 2010(T)
1. P.O.PAUL, PROPRIETOR, RELIANCE DENTAL
... Petitioner
Vs
1. FAST TRACT TEAM, DEPARTMENT OF
... Respondent
2. THE SALES TAX OFFICER,
For Petitioner :DR.K.B.MUHAMED KUTTY (SR.)
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :06/04/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No.11958 of 2010-T
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Dated this the 6th day of April, 2010.
J U D G M E N T
The petitioner is aggrieved of Exts.P1 to P3 assessment orders
in respect of the assessment years 2001-02 to 2003-04 under
Section 17D of the KGST Act. The basic contention is that,
finalization of the assessment as above is not in conformity with the
statutory requirements, more so, since Exts.P7 to P9 ‘pre-
assessment notices’ have been signed and issued only by one
particular officer, though the same is stated as issued by the Fast
Track Team. The learned counsel also submits that, the manner in
which the proceedings are to be finalized under Section 17D has
already been declared by this Court in Hindustan Petroleum
Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes,
Ernakulam & others 2009(4) KHC 819.
2. The learned Government Pleader also concedes that the
issuance of pre-assessment notice as well as the finalisation of the
assessment as above are not in conformity with the mandate given
W.P(C) No.11958 of 2010-T 2
by this Court and hence can’t have any valid existence in the eye of
law.
3. Accordingly, the impugned proceedings are set aside.
The first respondent/competent authority is directed to re-consider
the matter afresh and finalise the proceedings in accordance with
law, taking note of the observation made by this Court in the
decision cited supra. This shall be done at the earliest, at any rate,
within two months from the date of receipt of a copy of this
judgment.
The Writ Petition is disposed of.
Sd/-
P.R.RAMACHANDRA MENON
JUDGE
//True Copy//
P.A to Judge
ab