M/S.Cream Packs(P)Ltd v. State of Kerala
Case brief
What is this about?
The High Court of Kerala dismissed the revision petition filed by the assessee challenging the restoration of a penalty order. The court upheld the Revenue's reliance on the sales report found during inspection to estimate tax suppression, rejecting the assessee's explanation regarding cooked-up sales returns and customer take-offs.
What did the court decide?
The O.T Revision was rejected. No costs were awarded.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
TUESDAY, THE 26TH DAY OF JUNE 2018 / 5TH ASHADHA, 1940
OT.Rev.No. 32 of 2015
AGAINST THE ORDER/JUDGMENT IN TAVAT 196/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDL.BENCH,PKD DATED 04-08-2014
REVISION PETITIONER/RESPONDENT/APPELLANT/ASSESSEE
M/S.CREAM PACKS(P)LTD
KANNUR, REPRESENTED BY ITS FACTORY MANAGER AND AUTHORIZED SIGNATORY MR.SHIBU K
BY ADVS.SRI.K.I.MAYANKUTTY MATHER
Issues for consideration
3 issues framed by the court
Did the Appellate Tribunal err in law in interfering with the decision of the appellate authority and restoring the penalty order?
What is the evidentiary value of sales report and what is the duty of a dealer to maintain such sales report under the Kerala Value Added Tax Act?
Whether the sales report available at the business premises of the assessee could be relied on to estimate suppression and imposition of penalty?
Parties & counsel
- petitioner
M/s. Cream Packs (P)Ltd
- respondent
State of Kerala represented by Deputy Commissioner (Law), Commercial Taxes, Ernakulam
Coram
K. Vinod Chandran
Case details
As recorded by the court registry
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