Revenue's tax revisions against the assessee were dismissed as infructuous after the Government Pleader reported that the respondent had settled the disputed tax issues under the Amnesty Scheme. No substantive adjudication on the VAT assessments was undertaken.
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.
2025:KER:28832
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947
OT.REV NO. 83 OF 2019
AGAINST THE ORDER DATED 11.02.2019 IN TAVAT NO.402 OF
2017 OF KERALA VAT APPELLATE TRIBUNAL,KOZHIKODE
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE DEPUTY COMMISSIONER (LAW)
COMMERCIAL TAXES, ERNAKULAM
V.K.SHAMSUDHEEN – SR GP
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.REAL AGENCIES
KOLAKKAD, IRITTY, KANNUR DISTRICT-670 673
ADV K N SREEKUMARAN
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
03.04.2025, ALONG WITH OT.Rev.96/2019, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
OT REV.Nos.83 & 96 of 2019
2
2025:KER:28832
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947
OT.REV NO. 96 OF 2019
AGAINST THE ORDER DATED 11.02.2019 IN TAVAT NO.403 OF
2017 OF KERALA VAT APPELLATE TRIBUNAL, ADDITIONAL
BENCH,KOZHIKODE
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
THE STATE OF KERALA,
REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
COMMERCIAL TAXES, ERNAKULAM.
RESMITHA RAMACHANDRAN - GP
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
REAL AGENCIES, KOLAKKAD,
IRITTY, KANNUR DISTRICT - 670 673.
BY ADV SRI.K.N.SREEKUMARAN
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
03.04.2025, ALONG WITH OT.Rev.83/2019, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
OT REV.Nos.83 & 96 of 2019
3
2025:KER:28832
ORDER
Dr.A.K.Jayasankaran Nambiar, J.
It is submitted by the learned Government Pleader, on instructions, that the respondent has settled the issue under the Amnesty Scheme. He, therefore, prays for dismissing these OT Revisions as infructuous.
Taking note of the said submission, these OT Revisions are dismissed as infructuous.
Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE
Sd/-
EASWARAN S. JUDGE
ACR
OT REV.Nos.83 & 96 of 2019
4
2025:KER:28832
APPENDIX OF OT.REV 83/2019
PETITIONER ANNEXURES
ANNEXURE-ATHE TRUE COPY OF THE ASSESSMENT ORDER
NO.31221098515/2014-15 DATED, 30.12.2015
PASSED BY THE COMMERCIAL TAX OFFICER-
I,KUTHURAMABA RELATING TO THE YEAR 2014-
15
ANNEXURE-BTHE TRUE COPY OF THE ORDER DATED
28.04.2017 PASSED BY THE ASSISTANT
COMMISSIONER (APPEALS) COMMERCIAL TAXES,
KANNUR IN KVATA NO.212/2016
ANNEXURE-CTHE CERTIFIED COPY OF THE ORDER DATED
11.02.2019 PASSED BY THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL
BENCH, KOZHIKODE IN T.A.(VAT)
NO.402/2017
OT REV.Nos.83 & 96 of 2019
5
2025:KER:28832
APPENDIX OF OT.REV 96/2019
PETITIONER ANNEXURES
ANNEXURE ATHE TRUE COPY OF THE ASSESSMENT ORDER
NO.32121098515/2015-16 DATED 07/01/2016
PASSED BY THE COMMERCIAL TAX OFFICER-1,
KUTHUPARAMBA RELATING TO THE YEAR 2015-
16.
ANNEXURE BTHE TRUE COPY OF THE ORDER DATED
28/04/2017 PASSED BY THE ASSISTANT
COMMISSIONER (APPEALS) COMMERCIAL TAXES,
KANNUR IN KVATA NO.211/2016.
ANNEXURE CTHE CERTIFIED COPY OF THE ORDER DATED
11/02/2019 PASSED BY THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL
BENCH, KOZHICODE IN T.A.(VAT)
NO.403/2017.
The State of Kerala, represented by the Deputy Commissioner (Law), Commercial Taxes, Ernakulam
Real Agencies, Kolakkad, Iritty, Kannur District
A.K.Jayasankaran Nambiar
Easwaran S.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court