State Of Kerala v. M/S. Sdf Industries LTD. - Kerala High Court, 2 Aug 2024

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 OT.REV NO. 120 OF 2020 (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.428 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE) REVISION PETITIONER/RESPONDENT/REVENUE:

STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.

BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/APPELLANT/ASSESSEE:

M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678 007.

BY ADVS.

SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SMT.K.KRISHNA SRI.M.KRISHNAKUMAR THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.130/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 OT.REV NO. 130 OF 2020 AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.429 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE REVISION PETITIONER/RESPONDENT/REVENUE:

STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM - 682 011.

BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/APPELLANT/ASSESSEE:

M/S.SDF INDUSTRIES LTD., SDF HOUSE, N. H. BYPASS ROAD, CHANDRANAGAR, PALAKKAD - 678 007.

BY ADVS.

SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SMT.K.KRISHNA THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 OT.REV NO. 131 OF 2020 (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.430 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE) REVISION PETITIONER/RESPONDENT/REVENUE:

STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.

BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/APPELLANT/ASSESSEE:

M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678 007.

BY ADVS.

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FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 OT.REV NO. 146 OF 2020 AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.432 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE REVISION PETITIONER/RESPONDENT/REVENUE:

STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682011.

BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/APPELLANT/ASSESSEE:

M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678007.

BY ADVS.

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FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 OT.REV NO. 162 OF 2020 (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.431 OF 2018 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE) REVISION PETITIONER/RESPONDENT/REVENUE::

STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682011.

BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/APPELLANT/ASSESSEE:

M/S. SDF INDUSTRIES LTD.,SDF HOUSE, N.H. BYPASS ROAD, CHANDRANAGAR, PALAKKAD-678007.

BY ADVS.

SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON SRI.K.KRISHNAN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 O R D E R

Dr. A.K.Jayasankaran Nambiar, J.

The issue of limitation that is raised in these O.T. Revisions filed by the State has been decided against the revenue by the judgment of this Court in MCP Enterprises v. State of Kerala [2020 (2) KLT 295], which decision we are told has attained finality through the dismissal of the SLP preferred before the Supreme Court by the revenue. Accordingly, these O.T Revisions are dismissed by answering the questions of law raised therein against the revenue and in favour of the assessee.

Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- SYAM KUMAR V.M.

JUDGE mns

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OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 APPENDIX OF OT.REV 120/2020 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER NO.32090257462/2005-06 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.70/16 DATED 22.2.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.428/2018 & CONNECTED CASES DATED 31.10.2019.

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OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 APPENDIX OF OT.REV 130/2020 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2006-07 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.71/16 DATED 22.02.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.

ANNEXURE C 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.429/2018 AND CONNECTED CASES DATED 31.10.2019.

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OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 APPENDIX OF OT.REV 131/2020 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO 32090257462/2007-08 DATED 30.11.2015 ISSUED BY THE COMMERCIAL TAX OFFICER(IN-CHARGE), SPECIAL CIRCLE, PALAKKAD ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO 72/16 DATED 22.2.2017 OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO 430/2018 & CONNECTED CASES DATED 31.10.2019

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OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 APPENDIX OF OT.REV 146/2020 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2009-10 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.74/16 DATED 22.02.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL

BENCH,

KOZHIKODE

IN TA(VAT)NO.432/2018 & CONNECTED CASES DATED 31.10.2019.

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OT. Revision No.120 of 2020 OT. Revision No.130 of 2020 OT. Revision No.131 of 2020 OT. Revision No.146 of 2020 & OT. Revision No.162 of 2020 APPENDIX OF OT.REV 162/2020 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2008-09 DATED 30/11/2015 ISUSED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.70/16 DATED 22/02/2017 OF THE DEPUTY COMMISSIONER (APPEALS). PALAKKAD.

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO.431/2018 AND CONNECTED CASES DATED 31/10/2019.