Allowed

M/S.P.P.Ashique, Hamson Associates v. the State of Kerala

Kerala HC26 Oct 2010ST.Rev./208/2010

Case brief

AI extract

What is this about?

The Kerala High Court allowed a sales tax revision petition regarding tax evasion. The court reduced the penalty sustained by the Tribunal, directing it to be equal to the tax amount, if tax and interest are paid. It retained the eviction finding based on inspection data.

What did the court decide?

The petition was allowed and the penalty was reduced to an amount equal to the tax payable.

M/S.P.P.Ashique, Hamson Associates Vs the State of Kerala — GST and Indirect Tax | Kerala HC (2010)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR &

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THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN

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TUESDAY, THE 26TH OCTOBER 2010 / 4TH KARTHIKA 1932

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ST.Rev..No. 208 of 2010()

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------------------------TA.158/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD.

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REVISION PETITIONER:

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P.P. ASHIQUE, PROPRIETOR, M/S. HAMSON ASSOCIATES, KULAM BAZAR, MUZHAPPILANGAD, KANNUR DIST.

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BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ SMT.M.SHAJNA

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RESPONDENT(S):

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STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHPURAM.

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BY G.P. SRI. MOHAMMED RAFEEQ

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THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 26/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ.

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S.T. Rev. No. 208 of 2010

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Dated this the 26th day of October, 2010

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JUDGMENT

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Ramachandran Nair, J.

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Heard senior counsel appearing for the petitioner and Government Pleader for the respondent. The order under challenge is the penalty sustained by the Tribunal for attempted evasion of tax. During hearing senior counsel produced copy of the assessment order dated 15.3.2010 wherein actual suppression noticed on inspection and along with it estimated turnover of suppression also are assessed for the year 2004-05. Senior counsel submitted that his party has not decided whether the assessment should be accepted or not. Even though we do not find any ground to interfere with the finding on evasion, which is based on data gathered on inspection, we feel if tax is paid along with interest then there is a case for reduction of penalty. Accordingly we allow the Revision by reducing the penalty to equal amount of tax. Further, if tax assessed gets modified in appeal or in other proceedings,

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STRV 208/2010 2

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penalty will stand modified in tune with the modification in the

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turnover and tax liability in appeal or in other proceedings taken

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against assessment order.

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(C.N.RAMACHANDRAN NAIR) Judge.

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STRV 208/2010 3

M/S.P.P.Ashique, Hamson Associates v. the State of Kerala

Case brief

What is this about?

What did the court decide?

M/S.P.P.Ashique, Hamson Associates v. the State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

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