Aboobacker Haji C.H vs. The State Tax Officer
Held
The High Court affirmed the Appellate Tribunal's decision, holding that the petitioner's grievance was against the modified assessment order, not the remand order itself. Therefore, the petitioner was not an aggrieved person to appeal the remand order, and the Tribunal rightly dismissed the appeals, also noting they were severely belated.
Facts
A works contractor filed nil turnover returns for assessment years 2011-12 and 2012-13, which the revenue disputed, leading to a demand for differential tax. The First Appellate Authority remanded the matter for re-assessment. After a fresh assessment order confirmed the demand, the petitioner appealed to the Appellate Tribunal against the *remand order* of the First Appellate Authority, rather than the subsequent modified assessment order.
Key Issues
Whether the Appellate Tribunal correctly dismissed an appeal filed against a remand order when the petitioner's actual grievance lay with the subsequent modified assessment order, and if such an appeal was maintainable.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 27TH DAY OF JULY 2023 / 5TH SRAVANA, 1945 OT.REV NO. 36 OF 2023 AGAINST THE ORDER IN INTP. 56/2021 IN TA(VAT) 41/2021 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE DATED 28.7.2021. REVISION PETITIONER/APPELLANT: ABOOBACKER HAJI C.H, AGED 60 YEARS S/O. N.P. ABDUL RAHIMAN HAJI, WORKS CONTRACTOR, SHAHINAZ THANA, KANNUR. BY ADV C.K.SREEJITH RESPONDENTS/RESPONDENTS: 1 STATE TAX OFFICER, (WORK CONTRACT) KANNUR, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAXES, SGSTD, KANNUR-670001 2 THE DEPUTY COMMISSIONER (APPEALS) , STATE GOODS & SERVICE TAX DEPARTMENT, CALICUT – 673006 3 ASSISTANT COMMISSIONER, OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, KANNUR – 670001 4 THE SECRETARY, KERALA VALUE ADDED TAX/ AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE- 673032 5 STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, STATE GOODS & SERVICE TAX DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM – 695001
:2: OT.Rev.Nos.36 & 37of 202
The judgment continues below.
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