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TMI Blog2012 (11) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... on also contemplates that such reopening shall be only with the prior permission of the Commissioner - this is a case where fresh materials were received justifying reopening as contemplated under section 17D(2)(d) of the KGST Act. In such situation the petitioner cannot complain that any prejudice has been caused to him - re-opening also should be conducted in the manner as in section 17D - W. P. (C) No. 39 of 2012 (D) - - - Dated:- 22-2-2012 - Antony Dominic, J Mohammed Rafiq for the Petitioner Sobha Annamma Eappen, Government Pleader for the Respondent JUDGEMENT Antony Dominic, J:- For the assessment year 2008-09 assessment of the petitioner under the Kerala General Sales Tax Act was completed in terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication filed by him under the Right to Information Act, the petitioner obtained the order dated November 10, 2010, issued by the Commissioner of Commercial Taxes, based on which exhibit P2 notice was issued. Subsequently this writ petition has been filed producing the stay order of the Commissioner as exhibit P5 and seeking to quash the same. Contention raised by the counsel for the petitioner is that this order has been issued without putting the petitioner on notice or affording an opportunity of hearing. In support of this contention counsel also place reliance on the apex court in the judgment in [2007] 2 SCC 18-2. However, it was also contended that the assessment having been conducted by the team constituted under section 17D, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention at this distance of time. Secondly when a person complains that principles of natural justice has been violated it is also incumbent on the part of the said person to show that by such violation prejudice has been caused. Section 17D(2)(d) of the KGST Act, 1963, permits reopening of assessment completed provided fresh materials pertaining to tax have been received. Section also contemplates that such reopening shall be only with the prior permission of the Commissioner. In exhibit P5 the reason stated for by the court for granting permission is that File No. 08-1278/03-04 dated June 5, 2010 imposing penalty of Rs. 35,932 has not been utilized for the assessment of the petitioner. In the pleadings in the writ petition the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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