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M/S. GODREJ & APPLIANCE LTD. v. THE COMMERCIAL TAX OFFICER - WP(C) No. 4102 of 2007(L)  RD-KL 2701 (6 February 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 4102 of 2007(L)
1. M/S. GODREJ & APPLIANCE LTD.,
1. THE COMMERCIAL TAX OFFICER,
2. THE COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.BOBBY JOHN
For Respondent : No Appearance
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
O R D E R
THOTTATHIL B.RADHAKRISHNAN, JW.P(C).No.4102 OF 2007
Dated this the 6th day of February, 2007
Heard learned counsel for the petitioner and learned Government Pleader.
2. This case raises a very curious situation. According to the petitioner, it was served with a pre-assessment notice under the KGST Act on 18.12.2006 and on 30.12.2006, the petitioner submitted Ext.P2 detailed reply with a request for sufficient opportunity to produce 'F' forms and certificates. The assessment authority, however, proceeded and passed assessment order on that day itself. The complaint raised is that sufficient opportunity was not afforded and the objections were not considered.
2. Having heard learned counsel for the petitioner in extenso on the merits of the case and having considered the contents of WPC.4102/07 Page numbers the assessment order, I am satisfied that the assessing officer had adverted to and considered the relevant provisions while rejecting the request for adjournment to produce 'F' forms and certificates. Under such circumstances, it cannot be treated as a situation where there is jurisdictional error warranting interference under Article 226 of the Constitution of India. Nor is it a case where the principles of natural justice has been violated. As of now, it is pointed out that the 'F' forms and certificates received, if properly applied and given due credit, would deplete the tax assessed and scale it down to around Rs.25,00,000/-.
3. In the aforesaid circumstances, this writ petition is disposed of directing that if the petitioner deposits an amount of Rs.25,00,000/- within a period of two weeks, the statutory appellate authority will grant an order of stay in a statutory appeal against Ext.P3 assessment order and provide the petitioner an opportunity to produce 'F' forms and other materials before the appellate authority and will also grant an WPC.4102/07 Page numbers opportunity of hearing and expedite final disposal of the appeal. However, if there is delay in filing such a statutory appeal, the said delay will also be condoned on proper application since the facts and circumstances abundantly disclosed that the petitioner has even now shown sufficient cause to condone any such delay. The writ petition is disposed of with the above direction. THOTTATHIL B.RADHAKRISHNAN Judge kkb.
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