VIVEK VIJAYAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is challenging Ext. P3 order passed by the first respondent, finalizing the assessment under Section 17(3) of KGST Act in respect of the assessment year 2004-05.

(2.) IT is contended by the petitioner that, though there is a reference in Ext.P3, that in response to the notice dated 21.02.2012, the petitioner had given his consent vide reply dated 21.03.2012 to complete the assessment in accordance with the records, it is stated as not correct. The learned counsel for the petitioner submits that no actual pre- assessment notice was served to the petitioner and that the notice and reply referred to as item Nos. 2 and 3 respectively in Ext.P3 are something else.

(3.) THE learned counsel for the petitioner submits that, though Ext. P3 order is dated 23.03.2012, the same was actually served to the petitioner only on 24.04.2012, when this Court was remaining closed for mid summer vacation and that the matter could be moved only on re- opening. It is also stated that, by virtue of the relevant provisions of law, the petitioner is still having time to avail the statutory remedy, which will be over only today.