IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 16285 of 2008(L)
1. M/S.STERLING PRINT HOUSE PVT.LTD.
... Petitioner
Vs
1. THE STATE OF KERALA, REPRESENTED BY
... Respondent
2. COMMERCIAL TAX OFFICER/SALES TAX OFFICER
3. THE FAST TRACK TEAM-1, COMMERICIAL TAX
4. THE DEPUTY COMMISSIONER (APPEALS)
5. THE SALES TAX APPELLATE TRIBUNAL,
6. THE INSPECTING ASST, COMMISSIONER
For Petitioner :SMT.K.LATHA
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice K.M.JOSEPH
Dated :22/01/2009
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 16285 OF 2008 L
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Dated this the 22nd January, 2009
JUDGMENT
Petitioner has been assessed under Section 17D of the
KGST Act. Petitioner preferred Appeal. For an Appeal under
Section 17D of the Act, the entire amount has to be paid. I have
already upheld in the Judgment in W.P.(C). No.15659/08 the
validity of Section 17D. Therefore, I follow the said Judgment.
It is further contended that the petitioner was not given pre-
assessment notice as mandated under the Circular. But, the
learned Government Pleader points out that the petitioner had
given in writing its consent, of course, according to the
petitioner, it has been withdrawn by a subsequent letter. In such
circumstances, it may not be appropriate for me to hold that it is
vitiated because of the absence of a pre-assessment notice. The
Circular governing the field provided for the contingency where
the party agrees in writing. In the light of Clause 26 of the
Circular No.17/07, it cannot be said that non-issuance of pre-
WPC.16285/08 L 2
assessment notice is illegal. In such circumstances, the Writ
Petition fails and it is dismissed.
Sd/=
K. M. JOSEPH, JUDGE
kbk.
// True Copy //
PS to Judge