Disposed

State of Kerala v. M/S.Procter and Gamble

Kerala HC15 Jan 2016ST.Rev./328/2005

Case brief

AI extract

What is this about?

High Court closed multiple sales tax revisions challenging provisional assessments. It directed the Tribunal to decide final appeals de novo without being hampered by its interim rulings, as factual issues remain available during final assessment proceedings.

What did the court decide?

All pending revisions closed; Tribunal directed to decide final appeals de novo, untrammeled by interim decisions.

State of Kerala Vs M/S.Procter and Gamble — GST and Indirect Tax | Kerala HC (2016)

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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 THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN

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FRIDAY, THE 15TH DAY OF JANUARY 2016/25TH POUSHA, 1937

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ST.Rev..No. 328 of 2005 ( )

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AGAINST THE COMMON ORDER/JUDGMENT IN TA 209/2004 of S.T.A.T., ADDL.BENCH-I, ERNAKULAM DATED 24-04-2004

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REVISION PETITIONER/APPELLANT/REVENUE:

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STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM.

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BY ADV. SHOBA ANNAMMA EAPEN, SR.GOVERNMENT PLEADER

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RESPONDENT(S)/RESPONDENT/ASSESSEE:

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M/S.PROCTER AND GAMBLE HOME PRODUCTS, KAKKANAD.

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R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.R.SREEJITH R1 BY ADV. SMT.O.A.NURIYA R1 BY ADV. KUM.SOUMYA PRAKASH R1 BY ADV. KUM.MEKHALA M.BENNY

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THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 15-01-2016, ALONG WITH S.T.Rev.Nos.334, 335, 339, 340, 341, 342, 343, 346, 348, 354, 355 & 367 of 2005, 395 & 401 of 2006, 9, 10, 13, 16, 19, 22 & 41 of 2007 and 348, 352, 353, 354, 355, 356, 363, 366, 368, 371, 382, 384 & 386 of 2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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STRV328/05

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APPENDIX

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PETITIONER'S EXHIBITS

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ANNEXURE-A : COPY OF ASSESSMENT ORDER DATED 12.03.2003. ANNEXURE-B : COPY OF APPELLATE ORDER IN STA NO.809/03 DATED 16.05.2003. ANNEXURE-C : COPY OF ORDER OF THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH I, ERNAKULAM IN TA NO.209/04 AND CONNECTED CASES DATED 24.04.2004.

//TRUE COPY//

PA TO JUDGE.

jg-29/1

THOTTATHIL B.RADHAKRISHNAN & ANU SIVARAMAN, JJ.

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S.T.Rev.Nos.328, 334, 335, 339, 340, 341, 342, 343, 346, 348, 354, 355 & 367 of 2005, 395 & 401 of 2006,

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9, 10, 13, 16, 19, 22 & 41 of 2007

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and

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348, 352, 353, 354, 355, 356, 363,

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366, 368, 371, 382, 384 & 386 of 2008

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.................................................................... Dated this the 15^th day of January, 2016.

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O R D E R

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Thottathil B.Radhakrishnan, J.

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These revisions under Section 41 of the Kerala General Sales Tax Act, 1963 are filed by the Revenue challenging Kerala Sales Tax Appellate Tribunal's decisions rendered on assessee's appeals against provisional assessments under the KGST Act. We have seen the issues raised in these revisions. They are fundamentally those that would arise for decision without the provisional assessments ending in final assessments. These revisions are also addressed against the decisions taken on rectification applications. In the ultimate analysis, all issues that are raised in these revisions are those generated out of the provisional assessments either through

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STRev.328/05&conn.

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-2-

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appeals or through rectification applications. With the passage of time, all the provisional assessments which are involved in these revisions have culminated in final assessments and the assessee has carried statutory appeals before the Tribunal. Therefore, it would be worthwhile that these revisions are closed without adjudication and leaving open the questions to be decided by the Tribunal de novo and untrammelled by anything held by it in the matters which arose from the provisional assessments. We take this view because in the appeals pending against the final assessments, all issues of facts and law would and should be available for consideration at the hands of the Tribunal when the entire materials relating to the assessee's files are on record.

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In the result, all these revisions are closed recording that the Tribunal shall decide the appeals of the assessee filed against the final assessment orders, and all issues raised in those appeals shall be decided untrammelled by anything stated in the Tribunal's decisions which are the subject matter of these revisions. It is

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STRev.328/05&conn.

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-3-

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clarified that this Court has not expressed anything on the merits of the rival contentions and all issues will stand left open for decision de novo at the hands of the Tribunal. Obviously, in deciding the materials, the Tribunal will be guided by facts and law as would be relevant, including in pronouncements of law by competent jurisdictions after the disposal of the matters relating to the provisional assessments. The Tribunal will make an endeavour to expeditiously consider the matters pending at that end as against the final assessment proceedings for the years 2002-2003 and 2003-2004.

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(THOTTATHIL B.RADHAKRISHNAN, JUDGE)

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(ANU SIVARAMAN, JUDGE)

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jg-16/1

State of Kerala v. M/S.Procter and Gamble

Case brief

What is this about?

What did the court decide?

State of Kerala v. M/S.Procter and Gamble

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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