M/S.Periyar Latex Ltd vs The State Of Kerala
2021 Latest Caselaw 2279 Ker

         IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

              THE HONOURABLE MR.JUSTICE S.V.BHATTI

                               &

      THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

WEDNESDAY, THE 20TH DAY OF JANUARY 2021 / 30TH POUSHA, 1942

                     OT.Rev.No.187 OF 2016

 AGAINST THE ORDER IN TV(VAT) No.219/2014 DATED 31-05-2016
        OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM


REVISION PETITIONER:

              M/S.PERIYAR LATEX LTD.,
              USHUS ARCADE, T.B.JUNCTION,
              MUVATTUPUZHA,
              REPRESENTED BY THE MANAGING DIRECTOR,
              SAJI KUMAR A.N.

              BY ADV. SRI.C.K.THANU PILLAI

RESPONDENT:

              THE STATE OF KERALA,
              REPRESENTED BY DEPUTY COMMISSIONER (APPEALS),
              COMMERCIAL TAXES,
              ERNAKULAM-682013.


              SRI.P.SHAMSUDEEN, GOVT. PLEADER

     THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 20.01.2021, THE COURT ON THE SAME DAY PASSED THE
FOLLOWING:
 O.T.Rev. No.187/16                 -:2:-




                                ORDER

Dated this the 20th day of January, 2021

Bechu Kurian Thomas, J.

It is submitted by the learned counsel for the revision

petitioner that the issues raised in this revision petition are

substantially covered by the judgment in W.A. No.1188 of 2017

and connected cases.

2. In W.A. No.1188 of 2017 and connected cases, this Court

had held that "Looking at the nature of the statute and the rights and

liabilities thereunder, we are of the opinion that there could be a

reasonable period prescribed of five years for initiation of proceedings

for completion of assessment under the CST Act also. We say this

because the four year limitation under Rule 6(7) & (8) is for

assessment of escaped turnover; while Rule 6(5) contemplates an

assessment at the first instance after the return is filed. Under the

value added tax regime even for assessment of escaped turnover the

limitation is five years; for initiation of proceedings. Hence we find the

same to be reasonable for proceeding to carry out the assessment

after the return is filed under the CST Act."

3. In view of the above said observations and on the basis

of the submission of the learned counsel for the revision

petitioner, this revision petition is dismissed.

Sd/-

S.V.BHATTI JUDGE

Sd/-

BECHU KURIAN THOMAS JUDGE vps

APPENDIX PETITIONER'S/S EXHIBITS:

ANNEXURE I TRUE COPY OF ASSESSMENT ORDER NO.32150349595/C/14-12-2010 ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, PERUMBAVOOR.

ANNEXURE II TRUE COPY OF ENVELOP RL 4356524621N OF REGISTERED POST IN WHICH THE ASSESSMENT ORDER WAS SENT BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, PERUMBAVOOR.

ANNEXURE III TRUE COPY OF ORDER NO.KVAT-3823/2012 DATED 21.01.2014 ISSUED BY THE DEPUTY COMMISSIONER (APPEAL) ERNAKULAM.

ANNEXURE IV TRUE COPY OF APPEAL MEMORANDUM IN FORM NO.31 DATED 11.04.2014 FILED BEFORE THE APPELLATE TRIBUNAL.

ANNEXURE V           TRUE COPY OF ORDER TA(VAT) NO.219/2014
                     DATED   31.05.2016  ISSUED    BY   THE
                     APPELLATE TRIBUNAL.

RESPONDENT'S/S' EXHIBITS:

                             NIL