Kerala High Court
M/S.Kochi Refineries Ltd vs State Of Kerala on 14 January, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 14TH DAY OF JANUARY 2021 / 24TH POUSHA, 1942
ST.Rev..No.28 OF 2016
AGAINST THE ORDER/JUDGMENT IN TA 47/2012 DATED 30-11-2015 OF
S.T.A.T.ADDITIONAL BENCH,ERNAKULAM
PETITIONER/S:
M/S.KOCHI REFINERIES LTD.
AMBALAMUGAL, NOW AMALGAMATED WITH BHARATH
PETROLEUM CORPORATION LTD REPRESENTED BY ITS SENIOR
FINANCE MANAGER R.S. SREEKUMAR.
BY ADVS.
SRI.K.I.MAYANKUTTY MATHER
SRI.R.JAIKRISHNA
RESPONDENT/S:
STATE OF KERALA
REPRESENTED BY JOINT COMMISSIONER (LAW) COMMERCAL
TAXES,ERNAKULAM.
R1 BY GOVERNMENT PLEADER
OTHER PRESENT:
SR GP SHAMSUDEEN V K
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 14.01.2021,
ALONG WITH ST.Rev..31/2016, THE COURT ON THE SAME DAY PASSED THE
FOLLOWING:
S.T.(Rev.) Nos. 28 & 31/2016
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 14TH DAY OF JANUARY 2021 / 24TH POUSHA, 1942
ST.Rev..No.31 OF 2016
AGAINST THE ORDER/JUDGMENT IN TA 16/2012 OF S.T.A.T.ADDITIONAL
BENCH,ERNAKULAM
PETITIONER/S:
KOCHI REFINERIES LTD.
AMBALAMUGAL, NOW AMALGAMATED WITH BHARAT PETROLEUM
CORPORATION LTD,AMBALAMUGAL.
BY ADVS.
SRI.K.I.MAYANKUTTY MATHER
SRI.R.JAIKRISHNA
RESPONDENT/S:
STATE OF KERALA
REPRESENTED BY JOINT COMMISSIONER(LAW),COMMERCIAL
TAXES, ERNAKULAM.
R1 BY GOVERNMENT PLEADER SR.GP SHAMSUDEEN V K
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 14.01.2021,
ALONG WITH ST.Rev..28/2016, THE COURT ON THE SAME DAY PASSED THE
FOLLOWING:
S.T.(Rev.) Nos. 28 & 31/2016
-3-
ORDER
[ ST.Rev..28/2016, ST.Rev..31/2016 ]
Dated this the 14th day of January 2021
Heard Adv.Jaikrishna for petitioner and Sr. Government
Pleader Shamsudheen for respondent.
2. The instant revisions filed under Section 41 of the
Kerala General Sales Tax Act, 1963, concern issues relating to
assessment year 2004-05. The petitioner challenges the order
dated 30.11.2015 in T.A. No.47/2012 of Kerala Sales Tax
Appellate Tribunal, Ernakulam. The petitioner, challenging the
order in revision, has formulated the following questions for
consideration of this Court.
S.T.(Rev.) Nos. 28 & 31/2016
"a) Whether the Tribunal was correct in rejecting the C-
Forms submitted by the petitioner before them without
properly reckoning the explanation offered by the petitioner
for the delay in collecting the C-Forms?
b) Whether the Tribunal was correct in taking an
inconsistent approach especially when in an identical case of
the petitioner, the Tribunal was pleased to accept the C-Forms
submitted by them?
c) Whether the Tribunal has properly applied the dictum
laid down by the Apex Court in State of Andhra Pradesh v.
Hyderabad Asbestos Cement Production Ltd reported in (1994) 94
STC 410?
d) Whether the Tribunal is right in not granting additional
time to collect the left out C-Forms by the petitioner?"
The circumstances relevant for disposing of the revision are
briefly stated thus:
3. On 28.02.2011 the assessment for the assessment year
2004-05 was completed. The petitioner is aggrieved by the
decision of assessing officer in rejecting the C-Forms submitted
by the petitioner, firstly without reasons and secondly the
S.T.(Rev.) Nos. 28 & 31/2016
reasons stated are too trivial, and, therefore, filed appeal before
the Appellate Authority. On 29.03.2012 the first appellate
authority partly allowed the appeal but did not grant time to
place before the first appellate authority the left out C-Forms
which are ready and could be produced by the assessee. The
petitioner filed T.A No.47/2012 before the second Appellate
Tribunal. The Tribunal, for the reasons noted in the impugned
order, rejected the appeal. Hence the revision.
4. The issue relates to the filing of C-Forms with delay
and not considering the reasons given by the petitioner for
submission of C-Forms with delay before the Tribunal.
Advocate for petitioner submits that in similar circumstances
this Court, in the revision filed by the very same assessee in S.T.
Rev. 43/2016 set aside the order of appellate Tribunal and
remitted the matter to Tribunal for disposal in accordance with
law and the operative portion of the Order reads thus:
S.T.(Rev.) Nos. 28 & 31/2016
"On the totality of the facts and circumstances, we are of the
view that this is an eminently fit case where the assessee
should have been given an opportunity by the Tribunal to show
cause for excusing the delay in submitting the C-forms. If the
Tribunal is satisfied in that matter, it has to decide the appeal
on the basis of the C-forms as well. To pave way for this, the
impugned decision of the Tribunal is set aside and the case is
remitted to the Tribunal for considering the aforesaid aspect
after affording the petitioner/assessee an opportunity to file
affidavit and seek appropriate remedy in relation to the
belated production of the C-forms. Needless to say, the
originals of the C-forms will be made available to the Tribunal
for verification with the copies which are produced. All this
will be on condition that the revision petitioner pays the State
an amount of `25,000/- (Rupees twenty five thousand only) as
costs payable through the assessing officer of the petitioner,
within a period of two weeks. Evidence of payment shall be
placed before the Tribunal for further proceedings. Parties are
directed to mark appearance before the Tribunal on 22.12.2016.
This S.T.Revision is ordered accordingly."
5. The Sr. Government Pleader does not dispute the
circumstances under which the said order was made by this
S.T.(Rev.) Nos. 28 & 31/2016
Court and the applicability of the said dictum to the case on
hand. It is to be noted that in S.T. Rev. No.41/2016 this Court
vide order dated 27.03.2017 has taken the same view and
remitted the matter to appellate Tribunal for disposal after
receiving additional affidavit etc.
6. After perusing both the orders we are satisfied that
the circumstances present in the case are similar to the
circumstances dealt with by this Court in the decisions referred
to above, therefore, the view finally taken could be extended to
the case on hand. Accordingly in terms of the order dated
25.11.2016 the order under appeal is set aside, subject to the
petitioner pays/deposits with the Department Rs.25,000/-
(Rupees Twenty five thousand only) as costs payable through
the assessing officer of the petitioner within four weeks from
today. Evidence of payment shall be placed before the Tribunal
for taking up further proceedings. Parties are directed to mark
S.T.(Rev.) Nos. 28 & 31/2016
appearance before the Tribunal on 23.02.2021.
The S.T. Revisions are ordered accordingly.
Sd/-
S.V.BHATTI
JUDGE
Sd/-
BECHU KURIAN THOMAS
JUDGE
jjj
S.T.(Rev.) Nos. 28 & 31/2016
APPENDIX OF ST.Rev. 28/2016
PETITIONER'S/S EXHIBITS:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE
ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL
CIRCLE II, COMMERCIAL TAXES, ERNAKULAM
ANNEXURE B TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER
ISSUED BY THE ASSISTANT COMMISSIONER
(ASSESSMENT), SPECIAL CIRCLE II, COMMERCIAL TAXES,
ERNAKULAM
ANNEXURE C TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER
ISSUED BY THE ASSISTANT COMMISSIONER
(ASSESSMENT), SPECIAL CIRCLE II, COMMERCIAL TAXES,
ERNAKULAM
ANNEXURE D TRUE COPY OF THE ORDER OF DEPUTY COMMISSIONER
(APPEALS), ERNAKULAM IN STA 369/2011
ANNEXURE E TRUE COPY OF THE WRITTEN SUBMISSION FILED BY THE
PETITIONER BEFORE THE SALES TAX APPELLATE
TRIBUNAL
ANNEXURE F TRUE COPY OF THE ORDER OF THE TRIBUNAL IN TA
47/2012
ANNEXURE G TRUE COPY OF THE ORDER OF THE TRIBUNAL IN TA NO.
251/2010
ANNEXURE H TRUE COPY OF THE ORDER OF THE TRIBUNAL IN
R.P.7/2012
S.T.(Rev.) Nos. 28 & 31/2016
APPENDIX OF ST.Rev. 31/2016
PETITIONER'S/S EXHIBITS:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER
ANNEXURE B TRUE COPY OF THE ORDER OF THE DEPUTY
COMMISSIONER (APPEALS)
ANNEXURE C TRUE COPY OF THE WRITTEN SUBMISSION ALONG WITH
THE DOCUMENTS BEFORE THE TRIBUNAL
ANNEXURE D TRUE COPY OF THE ORDER OF THE KERALA STATE TAX
APPELLATE TRIBUNAL, ERNAKULAM IN TA NO. 16/2012
