The Division Bench dismissed the writ appeals by M/S K.G.L Bhat and Sons, holding that the Single Judge's order rerelegating the petitioner to remedies under Section 63 of the Kerala VAT Act did not warrant interference and directed filing of revisions.
Dismissal of writ appeals; directions to Registry to number revisions if filed within two weeks.
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.
W.A.Nos.167 & 169 of 2021 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 11TH DAY OF FEBRUARY 2021 / 22ND MAGHA,1942
WA.No.167 OF 2021
AGAINST THE JUDGMENT IN WP(C) 28366/2020(U) OF HIGH COURT OF KERALA
APPELLANT:
M/S K.G.L BHAT AND SONS, BANK ROAD, KASARAGOD, KERALA-671 123, REPRESENTED BY MANAGING PARTNER K.MURALIDHAR BHAT
BY ADVS.
SRI.JOSE JACOB SHRI.JAZIL DEV FERDINANTO SRI.M.RISHIKESH SHENOY
RESPONDENTS:
REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVT. OF KERALA, TRIVANDRUM, KERALA-695 002
2 THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL REPRESENTED BY THE REGISTRAR, ADDITIONAL BENCH KOZHIKODE, CHEROOTY ROAD, KOZHIKODE, KERALA-673 032
STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST FLOOR, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD671 121
W.A.Nos.167 & 169 of 2021 2
6 ASSISTANT COMMISSIONER OF STATE TAX (SPECIAL CIRLCE) B BLOCK, 1ST FLOOR, CIVIL STATION, VIDYANAGAR, KASARAGOD-671 123
OTHER PRESENT:
SR GP MOHAMMED RAFIQ
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11.02.2021, ALONG WITH WA.169/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.Nos.167 & 169 of 2021 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 11TH DAY OF FEBRUARY 2021 / 22ND MAGHA,1942
WA.No.169 OF 2021
AGAINST THE JUDGMENT IN WP(C) 28373/2020(V) OF HIGH COURT OF KERALA
APPELLANT:
M/S K.G.L. BHAT AND SONS
BANK ROAD, KASARAGOD, KERALA-671 123, REPRESENTED BY ITS MANAGING PARTNER K.MURALIDHAR BHAT
BY ADVS.
SRI.JOSE JACOB SHRI.JAZIL DEV FERDINANTO SRI.M.RISHIKESH SHENOY
RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVT. OF KERALA, TRIVANDRUM, KERALA-695 002
2 THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL REPRESENTED BY THE REGISTRAR, ADDITIONAL BENCH KOZHIKODE, CHEROOTY ROAD, KOZHIKODE, KERALA-673 032
W.A.Nos.167 & 169 of 2021 4
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11.02.2021, ALONG WITH WA.167/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.Nos.167 & 169 of 2021 5
JUDGMENT
[ WA.167/2021, WA.169/2021 ]
Dated this the 11th day of February 2021
S.V.Bhatti, J.
The writ petitioner is the appellant and the appellant assails the order of the learned Single Judge relegating the petitioner to work out the remedies under Section 63 of Kerala Value Added Tax Act against the order in Ext.P8.
raised by Adv.Jose Jacob, we are of the view that the order under appeal does not warrant interference and accordingly, we dismiss the Writ Appeals. Two week's time is granted to petitioner(s) to file revisions against the orders impugned in the respective Writ Petitions.
The Registry is directed to number the revisions, if they are otherwise in order, if filed within the time granted by this Court without reference to delay that might have occasioned on account of pursuing the writ remedy.
Sd/- S.V.BHATTI
JUDGE
Sd/- BECHU KURIAN THOMAS
JUDGE
css/
3 issues framed by the court
Whether the order of the Single Judge relegating the petitioner to work out remedies under Section 63 of Kerala VAT Act warrants interference.
Whether the Writ Appeals should be dismissed.
Whether time should be granted for filing revisions against the impugned orders.
2 provisions across 2 enactments
M/S K.G.L Bhat and Sons
State of Kerala
The Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal
The Assistant Commissioner (Appeal)
State Tax Officer-II
Deputy Commissioner of State Tax
S.V. Bhatti
Bechu Kurian Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
