Single judge in High Court of Kerala dismissed the other tax revision petition filed by a stationery dealer challenging the Kerala VAT Appellate Tribunal order sustaining a modified assessment based on proven tax suppression.
The other tax revision petition is dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 24TH SEPTEMBER 2010 / 2ND ASWINA 1932
OT.Rev.No. 62 of 2010()
----------------------AGAINST THE ORDER DATED 30/12/2009 IN TA.VAT.279/2009 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/APPELLANT
K.BALAN NAMBIAR,STATIONERY DEALER, MATTANNUR.
BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY
RESPONDENT:
STATE OF KERALA
BY G.P. SRI.MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 24/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ.
.................................................................... O.T. Rev. No.62 of 2010
.................................................................... Dated this the 24th day of September, 2010.
JUDGMENT
Ramachandran Nair, J.
Heard counsel for the petitioner and Government Pleader who took notice on admission. Question raised in the revision pertains to only addition modified in first appeal and sustained by the Tribunal. Admittedly petitioner was engaged in massive suppression and the same is established by the department by obtaining suppliers' bill and verifying the same with petitioner's sales. The petitioner has not even accounted 10% of the purchase in the detected transactions. Therefore, there is no merit in the challenge against the order of the Tribunal sustaining modified assessment. Consequently O.T. Revision case is dismissed.
C.N.RAMACHANDRAN NAIR Judge
K.SURENDRA MOHAN Judge
pms
1 issue framed by the court
Whether the challenge against the order of the Tribunal sustaining modified assessment has merit given the establishment of massive suppression by the department.
K. Balan Nambiar
State of Kerala
C.N. Ramachandran Nair
K. Surendra Mohan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
