Dismissed

State of Kerala v. Hotel Veeyemmar International (P) Ltd.

Kerala HC29 Nov 2022ST.Rev./13/2021

Case brief

AI extract

What is this about?

This common order disposed of three Sales Tax Revisions filed by the State of Kerala against tribunal orders in appraisal matters. Inviting reliance on a case reversed by the High Court, the Court set aside the tribunal orders without deciding merits and remitted the matter for reconsideration and disposal.

What did the court decide?

Set aside the order of the Tribunal and remitted the matter to the Tribunal for reconsideration and disposal by law.

State of Kerala Vs Hotel Veeyemmar International (P) Ltd. — GST and Indirect Tax | Kerala HC (2022)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶4

¶5

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶6

TUESDAY, THE 29TH DAY OF NOVEMBER 2022 / 8TH AGRAHAYANA, 1944

¶7

ST.REV. NO. 13 OF 2021

¶8

AGAINST THE ORDER IN T.A.No.45/2018 OF S.T.A.TRIBUNAL,

¶9

ADDITIONAL BENCH,KZD.

¶10

REVISION PETITIONER:- Respondent/Respondent/Revenue)

¶11

STATE OF KERALA

¶12

REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE
TAX, ERNAKULAM.

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BY ADV GOVERNMENT PLEADER M.M.Jasmin

¶14

RESPONDENT/(Appellant/Appellant/Assessee)

¶15

HOTEL VEEYEMMAR INTERNATIONAL (P) LTD.
SUDEVAN ROAD, SULTANPET, PALAKKAD – 678 001.

¶16

BY ADVS.
M.JAYAKRISHNAN
BHARATH MURALI FOR ADV.RADHAKRISHNAN PILLAI B

¶17

THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON
29.11.2022, ALONG WITH ST.Rev.14/2021, 15/2021, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:

¶18

S.T.Rev.Nos.13, 14 & 15 of 2021 -2-

¶19

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶20

PRESENT

¶21

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶22

¶23

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶24

TUESDAY, THE 29TH DAY OF NOVEMBER 2022 / 8TH AGRAHAYANA, 1944

¶25

ST.REV. NO. 14 OF 2021

¶26

AGAINST THE ORDER IN TA NO.46/2018 OF AGRL.I.T.ADDITIONAL

¶27

BENCH,KOZHIKODE

¶28

REVISION PETITIONER(Respondent/Respondent/Revenue)

¶29

STATE OF KERALA,

¶30

REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE
TAX, ERNAKULAM.

¶31

BY GOVERNMENT PLEADER SMT.M.M.JASMIN

¶32

RESPONDENT/(Appellant/Appellant/Assessee)

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HOTEL VEEYEMMAR INTERNATIONAL (P) LTD.
SUDEVAN ROAD, SULTANPET, PALAKKAD-678 001
BY ADV BHARAT MURALI FOR ADV.RADHAKRISHNA PILLAI B

¶34

THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON
29.11.2022, ALONG WITH ST.Rev..13/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶35

S.T.Rev.Nos.13, 14 & 15 of 2021 -3-

¶36

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶37

PRESENT

¶38

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶39

¶40

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶41

TUESDAY, THE 29TH DAY OF NOVEMBER 2022 / 8TH AGRAHAYANA, 1944

¶42

AGAINST THE ORDER IN TA No.53/2018 OF AGRL.I.T.ADDITIONAL

¶43

BENCH,KOZHIKODE

¶44

REVISION PETITIONER:- (Respondent/Respondent/Revenue)

¶45

THE STATE OF KERALA,

¶46

REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE
TAX, ERNAKULAM.

¶47

BY ADV GOVERNMENT PLEADER M.M.JASMIN

¶48

RESPONDENT: (Appellant/Appellant/Assessee)

¶49

HOTEL VEEYEMMAR INTERNATIONAL PVT LTD.,
SUDEVAN ROAD, SULTANPET, PALAKKAD 678 001.
BY ADV RADHAKRISHNA PILLAI B

¶50

THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON
29.11.2022, ALONG WITH ST.Rev..13/2021 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶51

S.T.Rev.Nos.13, 14 & 15 of 2021 -4-

¶52

S.V.BHATTI & BASANT BALAJI, JJ.

¶53

S.T.Revision Nos.13, 14 and 15 of 2021

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---------------------------------------------

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Dated this the 29th day of November 2022

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ORDER

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S.V.Bhatti, J.

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We have heard Smt. M.M. Jasmin, learned counsel for the revision petitioner and Adv.Bharat Murali for Adv.Radhakrishna Pillai for the respondent.

¶59

State is the revision petitioner. Hotel Veeyemmar International (P) Ltd./a dealer registered under Kerala General Sales Tax Act, 1963, is the respondent. Identical questions of law and similar circumstances are present for consideration in both revisions, hence are disposed of by this common order.

¶60

Learned Government Pleader Jasmine invited our attention to the order of the Tribunal. She contended that the Tribunal recorded

¶61

a finding that the order in Annexure-A is barred by limitation. The finding of fact, whether it is within the time or barred by limitation,

¶62

S.T.Rev.Nos.13, 14 & 15 of 2021 -5-

¶63

is a matter to be independently considered, and secondly, the Commissioner and the Tribunal relied on a judgment reversed by this Court in Commercial Tax Officer v Hotel Breezeland Ltd.¹ Therefore the matters require re-consideration by the Tribunal.

¶64

We have perused the order of the Tribunal and the ratio laid down by this Court in Hotel Breezeland case. We are in agreement with the sole argument advanced by the counsel for the State. As the argument is to have the matters remanded after setting aside the order under revisions, we have considered only whether remand is warranted. Hence we set aside the order of the Tribunal. Remit the matter to the Tribunal for re-consideration and disposal by the law. Merits are left open for consideration by the Tribunal.

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S.T. revisions are allowed as above.

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SD/- S.V.BHATTI, JUDGE

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SD/- BASANT BALAJI, JUDGE

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css/

¶69

1 2019(2) KLT 432

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S.T.Rev.Nos.13, 14 & 15 of 2021 -6-

¶71

APPENDIX OF ST.REV. 14/2021

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PETITIONER ANNEXURES
Annexure AA TRUE COPY OF THE ASSESSMENT ORDER PASSED
FOR THE YEAR 2010-11 DATED 31/12/2013
Annexure BA TRUE COPY OF THE ORDER PASSED BY THE 1ST
APPELLATE AUTHORITY IN STA NO.7/2014 DATED
24/12/2016
Annexure cA TRUE COPY OF THE COMMON ORDER PASSED BY
THE SALE TAX APPELLATE TRIBUNAL IN T.A
NO.45 AND 46 OF 2018 DATED 16/12/2020

¶73

S.T.Rev.Nos.13, 14 & 15 of 2021 -7-

¶74

APPENDIX OF ST.REV. 15/2021

¶75

PETITIONER ANNEXURES
Annexure AA TRUE COPY OF THE ASSESSMENT ORDER PASSED
FOR THE YEAR 2010-11 DATED 31.12.2013.
Annexure BA TRUE COPY OF THE COMMON ORDER PASSED BY
THE SALE TAX APPELLATE TRIBUNAL IN T.A.
NO. 45 AND 46 OF 2018 DATED 16.12.2020.
Annexure CA TRUE COPY OF THE ASSESSMENT ORDER PASSED
FOR THE YEAR 2011-12 DATED 02.01.2014.
Annexure DA TRUE COPY OF THE ORDER PASSED BY THE 1ST
APPELLATE AUTHORITY IN STA NO. 8/2014
DATED 24.12.2016.
Annexure EA TRUE COPY OF THE ORDER PASSED BY THE
SALE TAX APPELLATE TRIBUNAL IN T.A. NO. 53
OF 2018 DATED 16.12.2020.

¶76

S.T.Rev.Nos.13, 14 & 15 of 2021 -8-

¶77

APPENDIX OF ST.REV. 13/2021

¶78

PETITIONER ANNEXURES
Annexure AA TRUE COPY OF THE ASSESSMENT ORDER PASSED
FOR THE YEAR 2009-10 DATED 31.12.2013.
Annexure BA TRUE COPY OF THE ORDER PASSED BY THE 1ST
APPELLATE AUTHORITY IN STA NO.6/2014 DATED
24.12.2016.
Annexure CA TRUE COPY OF THE COMMON ORDER PASSED BY
THE SALE TAX APPELLATE TRIBUNAL IN
T.A.NO.45 AND 46 OF 2018 DATED 16.12.2020.

State of Kerala v. Hotel Veeyemmar International (P) Ltd.

Case brief

What is this about?

What did the court decide?

State of Kerala v. Hotel Veeyemmar International (P) Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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