M/S. Sky Enterprises vs State Of Kerala

Citation : 2022 Latest Caselaw 7273 Ker
Judgement Date : 23 June, 2022

Kerala High Court
M/S. Sky Enterprises vs State Of Kerala on 23 June, 2022
              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                   &
             THE HONOURABLE MR.JUSTICE BASANT BALAJI
       THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                         OT.REV NO. 119 OF 2019
AGAINST THE ORDER/JUDGMENT IN TAVAT 348/2017 OF KERALA VALUE ADDED
           TAX APPELLATE TRIBUNAL, ADDL.BENCH, ERNAKULAM
REVISION PETITIONER/S:

           M/S. SKY ENTERPRISES,
           CHERUKALLAYAI, MAHE

           BY ADV K.LATHA



RESPONDENT/S:

           STATE OF KERALA

           BY ADV GOVERNMENT PLEADER




      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
23.06.2022, ALONG WITH OT.Rev.63/2019, 134/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.119/2019 and Con.cases
                                        -2-


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                     PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
               THE HONOURABLE MR.JUSTICE BASANT BALAJI
         THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                               OT.REV NO. 63 OF 2019
AGAINST THE ORDER/JUDGMENT IN TAVAT 347/2017 OF KERALA VALUE ADDED
          TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH, ERNAKULAM
REVISION PETITIONER/S:

              M/S.SKY ENTERPRISES,
              CHERUKALLAYAI, MAHE.

              BY ADV K.LATHA



RESPONDENT/S:

              STATE OF KERALA


              BY ADV GOVERNMENT PLEADER




       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
23.06.2022, ALONG WITH OT.Rev.119/2019 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.119/2019 and Con.cases
                                       -3-


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
               THE HONOURABLE MR.JUSTICE BASANT BALAJI
         THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                              OT.REV NO. 134 OF 2019
     AGAINST THE ORDER/JUDGMENT IN TAVAT 349/2017 OF KERALA VAT
            APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM
REVISION PETITIONER/S:

              SKY ENTERPRISES,
              CHERUKALLAYAI, MAHE - 670 311.

              BY ADV K.LATHA



RESPONDENT/S:

              STATE OF KERALA

              BY ADV GOVERNMENT PLEADER




       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
23.06.2022, ALONG WITH OT.Rev.119/2019 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.119/2019 and Con.cases
                                       -4-


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
               THE HONOURABLE MR.JUSTICE BASANT BALAJI
         THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                              OT.REV NO. 150 OF 2019
     AGAINST THE ORDER/JUDGMENT IN TAVAT 351/2017 OF KERALA VAT
            APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM
REVISION PETITIONER/S:

              SKY ENTERPRISES
              CHERUKALLAYAI, MAHE, PIN- 670311.

              BY ADV K.LATHA



RESPONDENT/S:

              STATE OF KERALA


       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
23.06.2022, ALONG WITH OT.Rev.119/2019 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.119/2019 and Con.cases
                                    -5-

                               ORDER

[OT.Rev Nos.119/2019, 63/2019, 134/2019, 150/2019] S.V.Bhatti,J.

Adv.Latha K. appearing for the petitioner seeks indulgence of the Court to withdraw the Revisions and grant liberty to avail the benefit under the Amnesty Scheme.

O.T. Revisions are dismissed as withdrawn by granting the liberty as prayed for.

Sd/-

S.V.BHATTI JUDGE Sd/-

BASANT BALAJI JUDGE JS