The Court allowed the revision petitioners to withdraw their petitions to approach the Government under the Amnesty Scheme. Consequently, both revision petitions were dismissed as withdrawn without prejudice to the petitioner's rights under the scheme.
Permission granted to withdraw petitions for approaching the Government under the Amnesty Scheme.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
OT.Rev.NoS.103 & 104 OF 2019
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 17TH DAY OF JUNE 2020 / 27TH JYAISHTA, 1942
OT.Rev.No.103 OF 2019
AGAINST THE ORDER IN TA(VAT) NO.288/2016 DATED 15-07-2019 OF THE KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
M/S.KALYAN DEVELOPERS
TC 35/1403, SREEKRISHNA BUILDING, WEST PALACE ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, KARTHIK RAMANI
BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI
RESPONDENT/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695001
BY SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 17.06.2020, ALONG WITH OT.Rev. NO.104/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 17TH DAY OF JUNE 2020 / 27TH JYAISHTA, 1942
OT.Rev.No.104 OF 2019
AGAINST THE ORDER IN TA(VAT) NO.623/2017 DATED 15-07-2019 OF THE KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
M/S.KALYAN DEVELOPERS
TC 35/1403, SREEKRISHNA BUILDING, WEST PALACE ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, KARTHIK RAMANI
BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI
RESPONDENT/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695001
BY SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 17.06.2020, ALONG WITH OT.Rev. NO.103/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
OT.Rev.NoS.103 & 104 OF 2019
3
O R D E R
K. Vinod Chandran, J.
The learned Counsel for the revision petitioner in both the revision petitions seeks permission to withdraw the revision petitions for approaching the Government under the Amnesty Scheme. Permission granted and both revision petitions are dismissed as withdrawn, without prejudice to the rights of the petitioner to proceed under the Amnesty Scheme.
Sd/-
K. VINOD CHANDRAN, Judge.
Sd/-
T.R. RAVI, Judge.
sp/17/06/2020
//True Copy//
P.A. To Judge
OT.Rev.NoS.103 & 104 OF 2019
4
APPENDIX OF OT.Rev 103/2019
PETITIONER'S/S EXHIBITS:
ANNEXURE I TRUE COPY OF THE ASSESSMENT ORDER NO.32081696032/2015-16(FROM 01.4.2015 TO 30.09.2015) DATED 30.11.2015 ANNEXURE II TRUE COPY OF THE APPELLATE ORDER KVTA APPEAL NO.488/15 DATED 1.8.2016 ANNEXURE III TRUE COPY OF THE TRIBUNAL ORDER TA (VAT) NOS.288/2016 AND 623/2017 DATED 15.7.2019
OT.Rev.NoS.103 & 104 OF 2019
5
APPENDIX OF OT.Rev 104/2019
PETITIONER'S/S EXHIBITS:
ANNEXURE-I TRUE COPY OF THE ASSESSMENT ORDER NO.32081696032/2015-16 DATED 27.6.2016 ANNEXURE-IA TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER NO.32081696032/2015-16 DATED 25.8.2016 ANNEXURE-II TRUE COPY OF THE APPELLATE ORDER KVTA APPEAL NO.688/16 DATED 30.6.2017 ANNEXURE-IV TRUE COPY OF THE TRIBUNAL ORDER A (VAT) NOS 288/2016,623/2017 DATED 15.07.2019
1 provisions across 1 enactments
M/S. Kalyan Developers
State of Kerala
K. Vinod Chandran
T. R. Ravi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
