The High Court of Kerala dismissed the State's original tax petition challenging the Additional Bench of the Tribunal's order that reduced the penalty amount to the tax demanded, noting no infirmity in the Tribunal's factual findings.
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.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943
OP (TAX) NO. 16 OF 2021
(AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOTTAYAM IN T.A (LT) NO.66/2011 DATED 31.03.2021)
PETITIONER:
STATE OF KERALA
REP BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.
BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
RESPONDENT:
M/S ABAD WHISPERING PALM KUMARAKOM, KOTTAYAM-686563
THIS OP TAX HAVING COME UP FOR ADMISSION ON 03.11.2021,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
:2:
OP(TAX) No.16 of 2021
JUDGMENT
A.K.Jayasankaran Nambiar, J.
This OP(TAX) has been preferred by the State against an order of the Kerala Value Added Tax /Agricultural Income Tax and Sales Tax Appellate Tribunal dated 31.03.2021, where the Tribunal on the facts before it sustained the order of the First Appellate Authority that reduced the quantum of penalty imposed on the assessee from twice the confirmed tax demand to an amount equal to the tax demanded. The Tribunal found on facts that there was justifiable reason for reducing the quantum of penalty from double the tax to an amount equal to the tax. We see no infirmity in the finding of fact by the Tribunal and under the said circumstances, we are not inclined to entertain the OP(TAX) challenging the said order of the Tribunal. The OP(TAX) fails and is accordingly dismissed.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE
Sd/-
MOHAMMED NIAS C.P. JUDGE
mns
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OP(TAX) No.16 of 2021
APPENDIX OF OP (TAX) 16/2021
PETITIONER EXHIBITS
Exhibit A A TRUE COPY OF THE PENALTY FOR THE ASSESSMENT YEAR 2006-07 DATED 22.5.2008, ISSUED BY THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, KOTTAYAM
Exhibit B TRUE COPY OF THE ORDER OF THE STATUTORY 1ST APPELLATE AUTHORITY NO KVATA 211/2009 DATED 21.3.2011
Exhibit C TRUE COPY OF THE TRIBUNAL ORDER DATED 31.3.2021 IN TA(LT) 66/2011
RESPONDENTS EXHIBITS:NIL
//TRUE COPY//
P.A TO JUDGE
State of Kerala
M/s Abad Whispering Palm Kumarakom
A.K. Jayasankaran Nambiar
Mohammed Nias C.P.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
