JUDGMENT The petitioner is an assessee under the Kerala General Sales tax Act. For the assessment year 2004-05, the fast track team completed assessment under Section 17D of the KGST Act on 26.7.2005. Now the petitioner has been issued with a notice for reopening the assessment on certain grounds. According to the petitioner, only the fast track team can reopen the assessment since the assessment is under Section 17D by the fast track team. The petitioner has already filed Ext. P7 objection against Ext. P5 notice. The petitioner is challenging Ext. P5 notice in this writ petition. I am of the opinion that since Ext. P5 is only a notice, the petitioner can take up his contentions at the time of hearing pursuant to Ext. P5 notice. Accordingly, this writ petition is disposed of with a direction to the 1st respondent to consider the objection raised by the petitioner to Ext. P5 notice, after affording him an opportunity of being heard.