BharatTaxGST

State Of Kerala vs. Spice Agencies

OT.Rev/143/2020HC KeralaGSTCNR KLHC01054378202017 August 2023Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.65 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 17TH DAY OF AUGUST 2023/26TH SRAVANA, 1945 O.T.REV.NO.117 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.74/2016 DATED 06.01.2020. REVISION PETITIONER/APPELLANT/REVENUE: STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW) STATE GST DEPARTMENT, ERNAKULAM 682 011 BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER RESPONDENT/RESPONDENT/ASSESSEE: M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C ROAD, KOZHIKODE - 673 631 BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010) THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.126 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

O.T.REV.NO.117/2020 & CON. CASES

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