K A HAMEED PROPRIETOR Vs. FAST TRACK TEAM

JUDGEMENT

(1.) CHALLENGE in all these three writ petitions are against orders of assessments finalised under section 17D of the KGST Act, with respect to the assessment years 2002-03, 2003-04 and 2004-05. Main ground on which the assessments are challenged is that , the petitioner was not issued with any proposal notice ( pre assessment notice) before finalisation of the assessments. It is pointed out that, issuance of pre assessment notice calling for objection and finalisation of the assessment on the basis of objections if any filed, is mandatory. Since such procedure has not been complied with, the orders are unsustainable. Hence the petitioner is challenging the assessment orders without resorting to the alternative remedy of appeal available.

(2.) HEARD; Special Government Pleader (Taxes) appearing on behalf of the respondents. It is submitted on instructions that the petitioner had conceded for completing the assessments on the premise that no books of accounts or other records are available with the petitioner. It is submitted that the petitioner had orally conceded that the books of accounts and other records were destroyed in a fled.

(3.) THE petitioner shall produce a copy of this judgment before the assessing authority.