IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
OT.REV NO. 25 OF 2021
AGAINST THE ORDER IN TAVAT 376/2016 OF KERALA VAT APPELLATE TRIBUNAL,
ERNAKULAM
REVISION PETITIONER/S:
THE STATE OF KERALA, REPRESENTED BY THE JOINT
COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA
STATE GOODS AND SERVICE TAX, ERNAKULAM.
BY SPL GOVERNMENT PLEADER MR MOHAMMED RAFIQ
RESPONDENT/S:
M/S.BRD CAR WORLD, KOKKALAI, TRICHUR-680021.
BY ADVS. SRI.A.KUMAR; SRI.P.J.ANILKUMAR
SMTG.MINI(1748); SRI.P.S.SREE PRASAD
SHRI.JOB ABRAHAM; SRI.AJAY V.ANAND
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.T.(Rev) No.25/2021
-2-
ORDER
S.V.Bhatti, J.
The instant revision is filed by the Revenue against the order dated 11.05.2020 in T.A.(VAT) No.376/2016 for the returns filed for the Assessment Year 2009-10.
2. Vide judgment dated 22.08.2022 in W.A. No.48/2020 and connected cases, similar points have been considered and disposed of.
The instant appeal stands dismissed in terms of Commercial Tax Officer v. Najeem1 and the judgment dated 22.08.2022 in W.A. No.48/2020 and connected cases.
S.V.BHATTI JUDGE BASANT BALAJI JUDGE jjj 1 2018 (3) KLT 877 O.T.(Rev) No.25/2021 -3- APPENDIX OF OT.REV 25/2021 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 01.12.2015 FOR THE ASSESSMENT YEAR 2009-2010. ANNEXURE B TRUE COPY OF THE 1ST APPELLATE ORDER DATED 28.07.2016 PASSED BY THE DEPUTY COMMISSIONER(APPEALS)-I, ERNAKULAM IN KVATA NOS.604 OF 2016 AND CONNECTED CASES. ANNEXURE C CERTIFIED COPY OF THE ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT)NO.376/2016 AND CONNECTED CASES DATED 11.05.2020.