IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 27154 of 2007(G)
1. P.S.ABDULLA HAJI, PROPRIETOR,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. FAST TRACK TEAM NO.3,
3. THE CHECK POST INSPECTOR/AUTHORITY,
4. THE STATE OF KERALA,
For Petitioner :DR.K.B.MUHAMED KUTTY (SR.)
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :04/02/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No. 27154 OF 2007
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Dated this the 4th February , 2010
J U D G M E N T
The challenge is against Ext. P6 assessment order passed
under Section 17D of the KGST Act and the consequential
demand notice issued as borne by Ext. P6(a). The learned
Counsel appearing for the petitioner submits that the pre-
assessment notice issued by the Fast Track Team is not in
conformity with the statutory prescriptions and as a natural
consequence, the impugned order cannot have any valid
existence. Reliance is placed on the decision rendered in
Hindustan Petroleum Corporation Ltd. vs. Assistant
Commissioner , Commercial Taxes, Ernakulam & others
(2009(4) KHC 819) .
2. Heard the learned Government Pleader as well, who
fairly conceding to the legal position as above, submits that the
matter could be re-considered in accordance with law .
W.P.(C) No. 27154 OF 2007
2
3. In the above circumstances, Ext.P6 ands P6(a) are set
aside and the concerned respondent/authority is directed to
finalise the proceedings afresh in accordance with law and also in
conformity with the observations made by this Court in the
decision cited supra. The proceedings as above shall be finalised,
after giving an opportunity of hearing the petitioner, as
expeditiously as possible, at any rate, within two months from
the date of receipt of a copy of the judgment.
The Writ Petition is disposed of as above.
P.R. RAMACHANDRA MENON,
JUDGE.
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