WILSON JOSEPH Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The question raised in the Writ Appeal filed by the appellant-dealer registered under the CST Act is whether CST assessment could be completed by the Fast Track Team under the provisions of Section 17D of the KGST Act. The appellant's case is that the provisions of Section 17D for completion of pending assessments by Fast Track Team appointed by the Commissioner of Commercial Taxes apply only to assessments pending under the local Sales Tax Act and therefore pending CST assessments cannot be completed by the Fast Track Team under Section 17D of the K.G.S.T. Act. Learned single Judge has however rejected the contention and hence this Writ Appeal. We have heard counsel appearing for the appellant and Government Pleader for the respondents.

(2.) Section 17D of the KGST Act is a newly introduced provision which enables completion of pending sales tax assessments by a Fast Track Team appointed by the Commissioner of Commercial Taxes. Obviously the purpose is to clear the arrears of assessments pending, so that new regime introduced under the Kerala Value Added Tax Act could be effectively implemented. Assessments pending are not only of local sales tax assessments, but also assessments to be completed under the CST Act as well. The procedure for assessment under the CST Act is the very same applicable for assessment under the KGST Act because in the first place CST Act or Rules do not lay down detailed procedure for assessment and no officers are appointed under the said Act. On the other hand Section 9(2) of the CST Act which provides for completion of CST assessment is as follows:

(3.) Even though, we dismiss the Writ Appeal, we notice that the assessments were made exparte in this case. The appellant's remedy against such assessments is to file appeal before the Tribunal after deposit of full amount of tax which is the requirement of provisions Section 17D(5) for maintainability of appeal before the Tribunal. However it is seen that substantial amount of tax payable is on account of appellant's furnishing of defective C Forms. In the circumstances, we grant conditional relief to the appellant in the following lines.