State Of Kerala vs M/S Abad Whispering Palm
2021 Latest Caselaw 21973 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
     THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                 &
         THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
 WEDNESDAY, THE 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943
                    OP (TAX) NO. 16 OF 2021
(AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRICULTURAL
    INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH,
       KOTTAYAM IN T.A (LT) NO.66/2011 DATED 31.03.2021)
PETITIONER:

          STATE OF KERALA
          REP BY THE JOINT COMMISSIONER OF STATE TAX (LAW),
          STATE GST DEPARTMENT, ERNAKULAM-682 011.


          BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN


RESPONDENT:

          M/S ABAD WHISPERING PALM
          KUMARAKOM, KOTTAYAM-686563


     THIS OP TAX HAVING COME UP FOR ADMISSION ON 03.11.2021,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                     :2:
OP(TAX) No.16 of 2021




                              JUDGMENT

A.K.Jayasankaran Nambiar, J.

This OP(TAX) has been preferred by the State against an order of

the Kerala Value Added Tax /Agricultural Income Tax and Sales Tax

Appellate Tribunal dated 31.03.2021, where the Tribunal on the facts

before it sustained the order of the First Appellate Authority that

reduced the quantum of penalty imposed on the assessee from twice the

confirmed tax demand to an amount equal to the tax demanded. The

Tribunal found on facts that there was justifiable reason for reducing

the quantum of penalty from double the tax to an amount equal to the

tax. We see no infirmity in the finding of fact by the Tribunal and under

the said circumstances, we are not inclined to entertain the OP(TAX)

challenging the said order of the Tribunal. The OP(TAX) fails and is

accordingly dismissed.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

MOHAMMED NIAS C.P.

JUDGE mns

OP(TAX) No.16 of 2021

APPENDIX OF OP (TAX) 16/2021

PETITIONER EXHIBITS

Exhibit A A TRUE COPY OF THE PENALTY FOR THE ASSESSMENT YEAR 2006-07 DATED 22.5.2008, ISSUED BY THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, KOTTAYAM

Exhibit B TRUE COPY OF THE ORDER OF THE STATUTORY 1ST APPELLATE AUTHORITY NO KVATA 211/2009 DATED 21.3.2011

Exhibit C TRUE COPY OF THE TRIBUNAL ORDER DATED 31.3.2021 IN TA(LT) 66/2011

RESPONDENTS EXHIBITS:NIL

//TRUE COPY//

P.A TO JUDGE