Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
TUESDAY, THE 22ND DAY OF OCTOBER 2019 / 30TH ASWINA, 1941
OT.Rev.No.25 OF 2018
AGAINST THE ORDER IN TA(VAT) 880/2011 DATED 11-03-2015 OF KERALA
VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, TVM
REVISION PETITIONER/REVISION PETITIONER/ASSESSEE:
KODIYATTU HOME APPLIANCES
AYOOR, KOLLAM DISTRICT, REPRESENTED BY ITS
PROPRIETRESS MINI PRASAD.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.M.RAJAGOPAL
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA,
REP. BY THE COMMISSIONER OF STATE TAXES,
STATE GOODS AND SERVICES TAX DEPARTMENT,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002.
BY SR.GP. SRI.MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
22.10.2019 ALONG WITH OT (REV) 26/18, THE COURT ON THE SAME DAY
PASSED THE FOLLOWING:
O.T.(Rev.)Nos.25 & 26 of 2018
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
TUESDAY, THE 22ND DAY OF OCTOBER 2019 / 30TH ASWINA, 1941
OT.Rev.No.26 OF 2018
AGAINST THE ORDER IN TA(VAT) 881/2011 DATED 11-03-2015 OF KERALA
VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, TVM.
REVISION PETITIONER/REVISION PETITIONER/ASSESSEE:
KODIYATTU HOME APPLIANCES
AYOOR, KOLLAM DISTRICT,REPRESENTED BY ITS
PROPRIETRESS MINI PRASAD.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.M.RAJAGOPAL
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REP.BY THE COMMISSIONER OF STATE TAXES,
STATE GOODS AND SERVICES TAX DEPARTMENT,
TAX TOWERS, KARAMANA, THRIUVANANTHAPURAM-695 002.
BY SR.GP. SRI.MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
22.10.2019 ALONG WITH OT (REV) 25/18, THE COURT ON THE SAME DAY
PASSED THE FOLLOWING:
O.T.(Rev.)Nos.25 & 26 of 2018
3
ORDER
Dated this the 22nd day of October, 2019
Abdul Rehim, J.
Noticed memo filed by the counsel for the revision petitioner,
seeking withdrawal of the cases on the basis that he is intending to
participate in the Amnesty Scheme provided by the Government.
Permission granted. The Revision Petitions are dismissed as
withdrawn.
Sd/-
S.Manikumar,
Chief Justice
Sd/-
C.K.Abdul Rehim,
Judge
vpv
O.T.(Rev.)Nos.25 & 26 of 2018
4
APPENDIX IN OT(REV)25/18
PETITIONER'S EXHIBITS:
ANNEXURE- I
COPY OF ASSESSMENT ORDER DATED 05.01.2010
ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL
FOR THE MONTH OF JULY, 2009.
ANNEXURE - I (A)
COPY OF ASSESSMENT ORDER DATED 05.01.2010
ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL
FOR THE MONTH OF AUGUST, 2009.
ANNEXURE - II
COPY OF PENALTY ORDER DATED 08.02.2010
ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL
FOR THE MONTH OF JULY, 2009.
ANNEXURE II (A)
COPY OF PENALTY ORDER DATED 08.02.2010
ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL
FOR THE MONTH OF AUGUST, 2009.
ANNEXURE - III
COPY OF COMMON ORDER DATED 29.10.2010 ISSUED
BY THE DY. COMMISSIONER (APPEALS), KOLLAM
UPHOLDING ANNEXURE-II AND ANNEXURE - II(A).
ANNEXURE IV
COPY OF COMMON ORDER DATED 18.12.2010 ISSUED
BY THE ASST. COMMISSIONER (APPEALS), KOLLAM
IN RESPECT OF ANNEXURE-I AND ANNEXURE-I(A).
ANNEXURE V
COPY OF COMMON ORDER DATED 01.12.2012 ISSUED
BY THE COMMERCIAL TAX OFFICER, ANCHAL FOR
THE MONTHS OF JULY AND AUGUST, 2009 BASED ON
ANNEXURE-IV ORDER. ANNEXURE VI COPY OF COMMON ORDER DATED 11.03.2015 IN T.A. (VAT)NO. 880 OF 2011 ISSUED BY THE HON'BLE APPELLATE TRIBUNAL UPHOLDING ANNEXURE - III.
O.T.(Rev.)Nos.25 & 26 of 2018 5 APPENDIX IN OT(REV)26/18 PETITIONER'S EXHIBITS: ANNEXURE I COPY OF ASSESSMENT ORDER DATED 05.01.2010 ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL FOR THE MONTH OF JULY, 2009. ANNEXURE I(A) COPY OF ASSESSMENT ORDER DATED 05.01.2010 ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL FOR THE MONTH OF AUGUST, 2009. ANNEXURE II COPY OF PENALTY ORDER DATED 8.02.2010 ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL FOR THE MONTH OF JULY 2009. ANNEXURE II(A) COPY OF PENALTY ORDER DATED 8.2.2010 ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL FOR THE MONTH OF AUGUST, 2009. ANNEXURE III COPY OF COMMON ORDER DATED 29.10.2010 ISSUED BY THE DY. COMMISSIONER (APPEALS), KOLLAM UPHOLDING ANNEXURE-II AND ANNEXURE-II(A). ANNEXURE IV COPY OF COMMON ORDER DATED 18.12.2010 ISSUED BY THE ASST. COMMISSIONER (APPEALS), KOLLAM IN RESPECT OF ANNEXURE-I, AND ANNEXURE I(A). ANNEXURE V COPY OF COMMON ORDER DATED 1.12.2012 ISSUED BY THE COMMERCIAL TAX OFFICER, ANCHAL FOR THE MONTHS OF JULY AND AUGUST, 2009 BASED ON ANNEXURE IV ORDER. ANNEXURE VI COPY OF COMMON ORDER DATED 11.3.2015 IN T.A(VAT) NO.881/2011 ISSUED BY TH HON'BLE APPELLATE TRIBUNAL UPHOLDING ANNEXURE-III.
