2015 (11) TMI 1912

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....- -<br>CST, VAT & Sales Tax<br>Honourable Mr. Justice A.K. Jayasankaran Nambiar For the Petitioner : Sri. V.V. Asokan, Sri. K.I. Mayankutty Mather, Smt. Rukhiyabi Mohd. Kunhi. For the Respondent : R1 to R5 by Govt. Pleader Sri. Liju V. Stephen. JUDGMENT The petitioner&#39;s father was a dealer in live chicken and other products. He died in the year 2006. Thereafter, although the petiti....

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....e expiry of the year, to which the assessment related. During the pendency of the writ petition, the respondents proceeded to finalise the assessment pursuant to Exts. P3 and P4, and issued Exts .P8 and P9 assessment orders dated 29.06.2012. The petitioner, therefore, amended the writ petition to incorporate a challenge against Exts. P8 and P9 orders as well. The sole contention of the petitioner ....

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....eard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that going by the provisions of Section 17 of the KGST Act, the assessments in relation to the petitioner for the assessment years 2003-04 and 2004-05, ough....

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....nance Act, 2011, there was no assessment of the petitioner pertaining to the assessment years 2003-04 and 2004-05, that was pending. I therefore, find that the orders impugned in the writ petitions namely, Exts. P8 and P9, cannot be legally sustained and I quash the same. In taking the aforesaid view, I am fortified by the decision of a Division Bench of this Court in Commissioner of Agricultural ....