Allowed

State of Kerala v. M/S. Toc Disnifectant Ltd.

Kerala HC22 Mar 2012ST.Rev./190/2010

Case brief

AI extract

What is this about?

The High Court allowed two Sales Tax revisions filed by the State challenging Tribunal orders. The Tribunal had cancelled interest under KGST Sections 23 & 23A citing an earlier ruling. The Court modified the orders, directing the Assessing Officer to reconsider interest in light of a subsequent Full Bench decision overruling the earlier ruling.

What did the court decide?

Revisions allowed; Tribunal orders modified with direction to Assessing Officer to issue notice and reconsider interest levy.

State of Kerala Vs M/S. Toc… — Constitutional and Fundamental Rights | Kerala HC (2012)

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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 HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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THURSDAY, THE 22ND DAY OF MARCH 2012/2ND CHAITHRA 1934

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ST.Rev..No. 190 of 2010 ( ) --------------------------AGAINST ORDER IN TA.4/2009 DATED 15/12/2009 of S.T.A.T.ADDL.BENCH,ERNAKULAM

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REVISION PETITIONER/RESPONDENT/REVENUE:

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STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAXES ERNAKULAM.

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BY ADV. MR.BOBBY JOHN, GOVERNMENT PLEADER

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RESPONDENT(S)/APPELLANT/ASSESSEE:

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M/S. TOC DISINFECTANT LTD., WILLINGDON ISLAND, KOCHI-3.

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THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 22-032012, ALONG WITH S.T.REV.NO.193/2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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S.T.REV.NO.190/2010

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APPENDIX

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REVISION PETITIONER'S EXHIBITS

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ANNEXURE-A : COPY OF ASSESSMENT ORDER DATED 23/07/2005. ANNEXURE-B : COPY OF ORDER OF THE FIRST APPELLATE AUTHORITY DATED 15/09/2008. ANNEXURE-C : COPY OF ORDER OF THE STAT DATED 15/12/2009. //TRUE COPY//

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PA TO JUDGE.

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C.N.RAMACHANDRAN NAIR & BABU MATHEW P. JOSEPH, JJ.

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S.T.Rev.Nos.190 & 193 of 2010

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.................................................................... Dated this the 22^nd day of March, 2012.

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J U D G M E N T

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Ramachandran Nair, J.

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These two revision cases are filed by the State challenging the orders of the Tribunal cancelling interest levied under Sections 23 & 23A for belated payment of tax due under the KGST Act. It is seen that the respondent Company is taken over by M/s.Hindustan Lever Limited, and therefore these two cases got listed along with the connected cases of the same Company and of the successor Company. In fact notice is not served on the respondent. Though in the normal course we should issue notice to the respondent to be represented by the successor Company, what we find is that the only issue raised is liability for interest of the assessee for belated payment of tax payable under Sections 23 & 23A of the KGST Act. In the orders of the Tribunal impugned in these revisions, the Tribunal has directed reconsideration of levy of interest in the light of the decision of this Court in P.K.Damodaran v. State of Kerala, reported in 12 KTR 133.

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S.T.Rev.Nos.190 & 193/2010

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-2-

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However, learned Government Pleader brought to our notice that subsequent to the decision of the Tribunal, P.K.Damodaran's case is overruled by the Full Bench of this Court in State of Kerala v. Western India Cosmetic and Health Products Ltd. & Ors., reported in 2010 (18) KTR 414. We, therefore allow these revisions by modifying the Tribunal's orders with direction to the Assessing Officer to issue notice to the assessee and reconsider interest in the light of the Full Bench decision of this Court above referred and any subsequent judgment of the Supreme Court on the subject. Since orders passed are in the above lines, we do not think any notice is required to the respondent as the respondent can raise all contentions before the Assessing Officer.

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These S.T.Revision cases filed by the State are allowed as

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above.

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(C.N.RAMACHANDRAN NAIR, JUDGE)

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(BABU MATHEW P. JOSEPH, JUDGE)

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State of Kerala v. M/S. Toc Disnifectant Ltd.

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State of Kerala v. M/S. Toc Disnifectant Ltd.

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