IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 9206 of 2010(A)
1. BHARAT SANCHAR NIGAM LTD.,KERALA CIRCLE,
... Petitioner
Vs
1. ASSISTANT COMMISSIONR SPECIAL CIRCLE,
... Respondent
2. TEAM-1 (FAST TRACK ASSESSMENT),
3. THE DY.COMMISSIONR, COMMERCIAL TAXES,
For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM)
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :05/04/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No.9206 of 2010-A
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Dated this the 5th day of April, 2010.
J U D G M E N T
The petitioner is challenging Exts.P9 and P10 assessment
orders passed under Section 17D of the KGST Act. Many a ground
has been raised in respect of the course and procedure pursued by
the second respondent/Fast Track Team.
2. The learned counsel for the petitioner submits that the
finalization of the proceedings is quite contrary to the statutory
requirements and also the law declared by this Court as per the
decision in Hindustan Petroleum Corporation Ltd. Vs. Assistant
Commissioner, Commercial Taxes, Ernakulam & others 2009(4)
KHC 819
3. Heard the learned Government Pleader as well.
4. Considering the facts and circumstances and also the
position reflected from the materials on record, this Court finds
considerable force in the submissions made from the part of the
petitioner. Exts.P9 and P10 do not stand the test of law.
5. In the above facts and circumstances, Ext.P9 and P10 are
W.P(C) No.9206 of 2010-A 2
set aside and the second respondent/competent authority is
directed to re-consider the matter and finalise the assessment in
accordance with law, and in the light of the dictum laid down 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 as above.
Sd/-
P.R.RAMACHANDRA MENON
JUDGE
//True Copy//
P.A to Judge
ab
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