RAMACHANDRAN ENTERPRISES Vs. FAST TRACK ASSESSMENT TEAM IV

JUDGEMENT

(1.) HEARD the counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(2.) PETITIONER is a dealer under the KGST Act. Assessment for the year 2002-2003 was completed under Section 17D of the Act. That assessment order was challenged in WP(c). No.35433/2009. By Ext.P1 judgment, this court set aside the assessment order and directed the first respondent to pass fresh order of assessment complying with the provisions of Section 17D of the Act.

(3.) ACCORDING to the petitioner in pursuance to Ext.P3 notice they appeared at the office of the 2nd respondent and on enquiry they were informed that there was no joint sitting of the team. Thereupon they filed Ext.P4 objection and expected to get notice of hearing. However, they received Ext.P5 order passed under Section 17D without affording them any further opportunity of hearing. It is thereupon the writ petition has been filed challenging Ext.P5.