The High Court disposed of Other Tax Revisions OT. Rev Nos. 44 and 53 of 2021 filed by the State of Kerala against the Kerala VAT Tribunal. The order stayed the disposal pending the final outcome of SLP No. 29199/2018 before the Supreme Court.
OT Revs 44 & 53 of 2021 disposed of subject to pending SLP No 29199/2018.
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 S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
TUESDAY, THE 6TH DAY OF DECEMBER 2022 / 15TH AGRAHAYANA, 1944
OT.REV NO. 44 OF 2021
AGAINST THE ORDER IN TAVAT 118/2017 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOZHIKODE
REVISION PETITIONER:
STATE OF KERALA
REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW) STATE GST DEPARTMENT, ERNAKULAM - 682 011.
BY ADV GOVERNMENT PLEADER, SMT. M.M JASMIN
RESPONDENT:
M/S AGREENCO FIBRE FOAM (P) LTD.
REP. BY MANAGING DIRECTOR, P. V. RAGHAVAN, VALAPATTANAM, KANNUR DISTRICT - 670 010.
BY ADV RAJESH NAMBIAR
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 06.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV Nos. 44 & 53 OF 2021
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
TUESDAY, THE 6TH DAY OF DECEMBER 2022 / 15TH AGRAHAYANA, 1944
OT.REV NO. 53 OF 2021
AGAINST THE ORDER IN TAVAT 349/2017 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOZHIKODE
REVISION PETITIONER:
STATE OF KERALA
REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW) ERNAKULAM.
BY ADV GOVERNMENT PLEADER, SMT. M.M JASMIN
RESPONDENT:
M/S AGREENCO FIBRE FOAM (P) LTD.
REP. BY MANAGING DIRECTOR, P. V. RAGHAVAN, VALAPATTANAM, KANNUR DISTRICT - 670 010.
BY ADV RAJESH NAMBIAR
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
06.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT.REV Nos. 44 & 53 OF 2021
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O R D E R
(OT.REV. Nos. 44 and 53/2021)
S.V. Bhatti, J.
The present cases are filed against the order dated 05.08.2020 in TA (VAT) Nos.118/2017 & 349/2017 of the Kerala Value Added Tax/Agrl. Income Tax and Sales Tax Appellate Tribunal, Kozhikode.
OT.REV Nos. 44 & 53 OF 2021
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dispose of the revisions. The SLP since is pending in the Apex Court, we are of the view that the O.T. Revisions are disposed of
subject to the final outcome of the decision of the Apex Court in SLP No. 29199/2018.
With the above observation, O.T. Revisions are
disposed of.
Sd/-
S.V.BHATTI JUDGE
Sd/-
BASANT BALAJI
JUDGE
JS
OT.REV Nos. 44 & 53 OF 2021
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APPENDIX OF OT.REV 44/2021
PETITIONER ANNEXURES
ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32120258602/2007-08 DATED 28.12.2013, ISSUED BY THE ASSISTANT COMMISSIONER (KVAT)-II, SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR. ANNEXURE B A TRUE COPY OF THE KVAT APPEAL ORDER IN VATA NO.231/14, OF THE DEPUTY COMMISSIONER (APPEALS)II, COMMERCIAL TAXES, KOZHIKODE, DATED 02.05.2017. ANNEXURE C THE CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE, IN TA(VAT) NO.118/2017 DATED 05.08.2020.
OT.REV Nos. 44 & 53 OF 2021
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APPENDIX OF OT.REV 53/2021
PETITIONER ANNEXURES
ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO. 32120258602/2008-09 (VT) DATED 16.01.2015, ISSUED BY THE ASSESSMENT COMMISSIONER (KAVT) -1, SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR.
ANNEXURE B
A TRUE COPY OF THE KVAT APPEAL ORDER IN VATA NO. 721/15, OF THE DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOZHIKODE, DATED 03.02.2017.
ANNEXURE C
A TRUE COPY OF THE CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX AGRL. INCOME TAX, AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA (VAT), NO. 349/2017 DATED 05.08.2020.
3 issues framed by the court
Whether the Other Tax Revisions (OT. Rev Nos. 44 and 53 of 2021) should be disposed of in view of a pending Supreme Court appeal.
Whether the orders in TA(VAT) Nos.118/2017 & 349/2017 require immediate adjudication pending apex court judgment.
Whether the view taken in W.A No.230/2017 is applicable to the present cases.
State of Kerala
M/s Agreenco Fibre Foam (P) Ltd
S.V. Bhatti
Basant Balaji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
