Remanded

Supra Agencies v. State of Kerala

Kerala HC5 Jul 2017OT.Rev/92/2017

Case brief

AI extract

What is this about?

The High Court heard a revision against an Appellate Tribunal order awarding discounts to the revenue. The Court referred to precedent and found fault with the Tribunal's procedure regarding supporting documents. It set aside the Tribunal's findings on the discounts issue and remanded the matter to the Assessing Officer to reconsider it after affording the assessee a chance to substantiate their c

What did the court decide?

Set aside the Tribunal's finding on discounts or incentives and remanded the issue to the Assessing Officer to reconsider it after the assessee provides documents and explanation.

Supra Agencies Vs State of Kerala — Income Tax | Kerala HC (2017)

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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 ANTONY DOMINIC &

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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WEDNESDAY, THE 5TH DAY OF JULY 2017/14TH ASHADHA, 1939

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OT.Rev.No. 92 of 2017 ()

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AGAINST THE COMMON ORDER IN TA(VAT) 76/2014 of THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE DATED 30-04-2016

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REVISION PETITIONER(S)/APPELLANT :-

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M/S.SUPRA AGENCIES, CUSTOMS ROAD, CALICUT, REP. BY ITS MANAGING PARTNER DILIP C PATEL.

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BY ADVS.SRI.P.RADHAKRISHNAN (1) SRI.M.D.JOSEPH SRI.MADHU RADHAKRISHNAN SRI.NELSON JOSEPH

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RESPONDENT(S)/RESPONDENTS :-

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1. THE STATE OF KERALA REPRESENTED BY GOVERNMENT PLEADER, COMMERCIAL TAXES, PIN - 695 001.

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2. THE COMMERCIAL TAX OFFICER (AA) COMMEERCIAL TAX, KOZHIKODE, KERALA - 673 032.

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BY SR.GOVERNMENT PLEADER SRI.MUHAMED RAFIQ

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THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05-07-2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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jvt

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O.T.Rev.No.92/2017

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APPENDIX

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REVISION PETITIONER'S EXHIBITS :- ANNEXURE A :- TRUE COPY OF THE APPEAL MEMORANDUM IN T.A.(VAT) No.76/2014. ANNEXURE B :- TRUE COPY OF ADJOURNMENT APPLICATION FILED IN T.A.(VAT)No.76/2014. ANNEXURE C :- TRUE COPY OF ADJOURNMENT APPLICATION FILED IN T.A.(VAT)No.33/2014.

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ANNEXURE D :- TRUE COPY OF COMMON ORDER DATED 26-4-2016 DISMISSING THE ADJOURNMENT APPLICATION.

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ANNEXURE E :- TRUE COPY OF COMMON FINAL ORDER OF THE TRIBUNAL PASSED IN THE BOTH APPEALS DATED 30-4-2016.

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ANNEXURE F :- TRUE COPY OF THE POSTAL COVER - SHOWING THE ORDER RECEIVED BY THE PETITIONER ON 27-8-2016.

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RESPONDENT'S EXHIBITS :- NIL

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//TRUE COPY//

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P.A. TO JUDGE

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ANTONY DOMINIC, J. &

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DAMA SESHADRI NAIDU, J.

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O.T.Rev. No.92 of 2017

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--------------------------------------------Dated this the 5^th day of July 2017

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O R D E R

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Antony Dominic, J.

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This revision is filed by the assessee against the common order passed by the Appellate Tribunal, Additional Bench, Kozhikode in TA(VAT) 76 of 2014. By the order impugned, the Tribunal has decided the issue of discounts or incentives in favour of the revenue and remitted the issue relating to the rate of tax for fresh consideration by the Assessing Officer.

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On hearing the counsel on both sides, we find that, as far as the issue relating to rate of tax is concerned, that issue has already decided by this Court in the case of M/s.Dorcas Market Makers Pvt. Ltd. v. State of Kerala [Order dated 28.7.2016 in S.T.Rev. No.8 of 2013].

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Insofar as the discounts or incentives are concerned, a reading of the order passed by the Tribunal shows that it found fault with the assessee for not clarifying the nature of the scheme or the reason for which, the incentives were given. It also found that the credit notes purportedly issued by the supplier were not submitted.

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O.T.Rev. No.92 of 2017

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-: 2 :-

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Learned Government Pleader submits that this issue

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has already covered in the judgment of this Court in the case of State of Kerala v. Syed Muhammed [2016 (4) KLT 462].

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Taking into account the finding of the Tribunal and also the judgment of this Court as aforesaid, we are of the view that this issue also needs to be re-considered by the Assessing Officer after giving an opportunity to the assessee to produce documents and also to explain his case.

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Accordingly, we dispose of this revision setting aside the finding of the Tribunal on the issue relating to discounts or incentives and directing that, this issue shall also be reconsidered by the Assessing Officer after affording an opportunity to the assessee to substantiate his case.

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Sd/ANTONY DOMINIC JUDGE

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Sd/DAMA SESHADRI NAIDU JUDGE

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Jvt/6.7.2017

Supra Agencies v. State of Kerala

Case brief

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Supra Agencies v. State of Kerala

Case brief

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