NEERAKKAL LATEX(P) LTD Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) PETITIONER was an assessee under the KGST Act (in short 'the Act'). They are engaged in the processing of centrifuged latex.

(2.) ON 24.7.2004, there was an inspection in their business premises and a Shop Inspection Report was prepared. On the basis of the inspection and the report, Ext.P2 show cause notice under Section 45A of the Act was issued. Petitioner filed its reply and after hearing them, Ext.P3 order was passed laying them penalty of Rs.33,00,000.00. Against that order, they filed Ext.P4 revision under Section 45A(3) of the Act, before the 2nd respondent, the first revisional authority. They also filed Ext.P5 argument notes. The revision was disposed of by Ext.P6 order and the penalty was reduced to Rs.3,20,000.00.

(3.) AT the outset itself, I shall deal with a preliminary objection raised by the learned Government Pleader. According to the learned Government Pleader, Ext.P10 order has been passed exercising the power of revision under Section 37 of the Act. Such an order is appealable under Section 40 of the Act. For that reason, according to him, the writ petition is not maintainable.