Remanded

Oasis Trading Company v. State of Kerala

Kerala HC21 Jun 2018OT.Rev/195/2017

Case brief

AI extract

What is this about?

The High Court set aside the assessment order solely to enable a fresh assessment. The Assessing Officer had verified physical stock at the Managing Partner's residence. The petitioner was directed to appear for an assessment under Section 25 of the VAT Act, with the question of law left open.

What did the court decide?

Removed the axis of the other order and the axis of the revised assessment. The application shall be filed in the court on July 6, 2018. The petitioner shall file the notice within two weeks. The asse

Oasis Trading Company Vs State of Kerala — Specific Performance | Kerala HC (2018)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON

¶3

THURSDAY, THE 21ST DAY OF JUNE 2018 / 31ST JYAISHTA, 1940

¶4

OT.Rev.No. 195 of 2017 ----------------------

¶5

AGAINST THE ORDER/JUDGMENT IN TA(VA 416/2016 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDL.BENCH,PKD

¶6

REVISION PETITIONER(S)/APPELLANT/ASSESSEE

¶7

OASIS TRADING COMPANY, TIRURANGADI, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, MANSOOR KOLAKADAN.

¶8

BY ADVS.SMT.O.A.NURIYA SMT.K.V.DHANYA

¶9

RESPONDENT(S)/RESPONDENT/REVENUE:

¶10

STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT (TAXES), SECRETARIAT, THIRUVANANTHAPURAM.

¶11

R. BY ADV. GOVERNMENT PLEADER SRI MOHAMMED RAFIQ

¶12

THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 21-06-2018, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

¶13

OTRV NO. 195/2017

¶14

APPENDIX

¶15

REVISION PETITIONER'S ANNEXURES:

¶16

ANNEXURE A1: TRUE COPY OF THE ASSESSMENT ORDER DT 150.10.2015 PASSED BY THE ORIGINAL ASSESSING AUTHORITY

¶17

ANNEXURE A2: TRUE COPY OF THE ORDER IN ORIGINAL DT 05.09.2016 PASSED BY THE FIRST APPELLATE AUTHORITY

¶18

ANNEXURE A3: TRUE COPY OF ORDER IN ORIGINAL DATED 28.02.2017 PASSED BY THE APPELLATE TRIBUNAL

¶19

RESPONDENTS ANNEXURES: NIL

TRUE COPY

P.A TO JUDGE

jma

K. VINOD CHANDRAN & ASHOK MENON, JJ

¶24

¶25

O.T Rev.No.195 of 2017

¶26

¶27

Dated this the 21^st day of June, 2018

¶28

O R D E R

¶29

Vinod Chandran, J

¶30

The assessment in the above case was made on the

¶31

ground that the closing stock was not available in the business premises. The order of assessment was confirmed by the lower authorities. Before us, the learned Counsel appearing for the revision petitioner insisted that the stock is available, but, in the

¶32

residence of the Managing Partner of the petitioner firm. In such circumstances, we directed the same to be verified by the Assessing Officer. The Assessing Officer has filed a report dated 19.12.2017 which is produced along with a memo dated 14.06.2018. The Assessing Officer has verified the residence of

¶33

OTRev.195/2017

¶34

::2::

¶35

the Managing Partner and has found the physical stock which is also recorded in the report. In such circumstances, the assessment would have to be re-done.

¶36

The orders impugned in the above revision is set

¶37

aside only for the purpose of fresh assessment. The revision petitioner shall appear before the Assessing Officer on 06.07.2018 on which date, the officer shall issue a notice for assessment under Section 25 without reference to any limitation since the proceedings are now initiated on specific directions issued from

¶38

this Court. The notice shall be replied to within two weeks by

¶39

the assessee. The Assessing Officer shall then fix a date of hearing and complete the assessment as early as possible. The Assessee would be entitled to challenge the orders passed, if it is prejudicial to them.

¶40

OTRev.195/2017

¶41

::3::

¶42

The revision is disposed of with the above

¶43

observations. The questions of law are left open.

¶44

Sd/K. Vinod Chandran, Judge

¶45

Sd/Ashok Menon, Judge

¶46

jma

Oasis Trading Company v. State of Kerala

Case brief

What is this about?

What did the court decide?

Oasis Trading Company v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

E.K.Subair Vs State of Kerala

Sarasan K.S. Vs the State of Kerala

Ibrahimkutty Vs the State of Kerala

C.K.Gopi Vs the Chief Secretary

Manager, Bata Shoe Store Vs a.L.Domini

Valsamma John Vs the Deputy Superintendent of Police