Kerala High Court
State Of Kerala vs M/S.Hotel City Heights on 25 August, 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 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
OT.REV NO. 68 OF 2018
AGAINST THE ORDER TAVAT 14/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM.
REVISION PETITIONER/S:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW) IN CHARGE,
COMMERCIAL TAXES THIRUVANANTHAPURAM
BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN
RESPONDENT/S:
HOTEL CITY HEIGHTS
CHETTIKULANGARA, THIRUVANANTHAPURAM, PIN-690106
BY ADVS.S.ANIL KUMAR; M.RAJAGOPAL
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
25.08.2022, ALONG WITH OT.Rev.69/2018, 72/2018 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
-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 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
OT.REV NO. 69 OF 2018
AGAINST THE ORDER TAVAT 16/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM.
REVISION PETITIONER/S:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW) IN CHARGE,
COMMERCIAL TAXES, ERNAKULAM.
BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN
RESPONDENT/S:
M/S.HOTEL CITY HEIGHTS
CHETTIKULANGARA, THIRUVANANTHAPURAM, PIN - 690 106
THIRUVANANTHAPURAM
BY ADVS. S.ANIL KUMAR (TRIVANDRUM); ANIL S NAIR
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
25.08.2022, ALONG WITH OT.Rev.68/2018 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
-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 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
OT.REV NO. 72 OF 2018
AGAINST THE ORDER TAVAT 15/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM.
REVISION PETITIONER/S:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW) IN CHARGE,
COMMERCIAL TAXES, ERNAKULAM.
BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN
RESPONDENT/S:
M/S. HOTEL CITY HEIGHTS
THIRUVANANTHAPURAM
ERNAKULAM
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.M.RAJAGOPAL
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
25.08.2022, ALONG WITH OT.Rev.68/2018 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
-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 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
OT.REV NO. 71 OF 2018
AGAINST THE ORDER TAVAT 17/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM.
REVISION PETITIONER/S:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER(LAW) IN CHARGE,
COMMERCIAL TAXES, ERNAKULAM
ERNAKULAM
BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN
RESPONDENT/S:
M/S. HOTEL CITY HEIGHTS
CHETTYKULANGARA, THIRUVANANTHAPURAM,
PIN-690106
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.M.RAJAGOPAL
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
25.08.2022, ALONG WITH OT.Rev.68/2018 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
-5-
JUDGMENT
[OT.Rev Nos.68/2018, 69/2018, 72/2018, 71/2018]
S.V. Bhatti, J.
We have heard Mr.V K Shamsudheen, the learned
Senior Government Pleader for petitioners and Mr. S Anil
Kumar, learned counsel for respondents.
2. The O.T.Revisions are directed against the
common order dated 20.04.2018 in T.A.(VAT) Nos.14/2017;
16/2017; 15/2017 and 17/2017 respectively of the Kerala Value
Added Tax /Agricultural Income Tax and Sales Tax Appellate
Tribunal, Additional Bench, Thiruvananthapuram.
3. The learned counsel appearing for the parties
submit that in view of the ratio laid down by the Full Bench by
order dated 31.03.2022 in O.T. Rev. 84/2018 and batch, the
common order of the Tribunal impugned needs to be set aside
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
and the matters remitted to Tribunal for consideration and
disposal afresh on merits.
4. By holding the above view, we set aside the
common order dated 20.04.2018 in T.A.(VAT) Nos.14/2017;
16/2017; 15/2017 and 17/2017. We allow the O.T. revisions and
remit the matter to the Tribunal for consideration and disposal
afresh in accordance with law. The Tribunal endeavours to
dispose of the revisions on merits as expeditiously as possible
preferably within four months from the date of receipt of a
copy of this order.
S.V.BHATTI
JUDGE
BASANT BALAJI
JUDGE
jjj
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
APPENDIX OF OT.REV 69/2018
PETITIONER ANNEXURES
ANNEXURE A TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE
OFFICER (IB), COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 28-09-2013
ANNEXURE B TRUE COPY OF THE PROCEEDINGS OF DEPUTY
COMMISSIONER, COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 30-04-2015
ANNEXURE C TRUE COPY OF THE ORDER OF KERALA VALUE ADDED
TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,
THIRUVANANTHAPURAM DATED 20-04-2018.
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
APPENDIX OF OT.REV 72/2018
PETITIONER ANNEXURES
Annexure A TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE
OFFICER(IB), COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 28.09.2013.
Annexure B TRUE COPY OF THE PROCEEDINGS OF DEPUTY
COMMISSIONER, COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 30.04.2015
Annexure C TRUE COPY OF THE ORDER OF KERALA VALUE ADDED
TAX/ AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,
THIRUVANANTHAPURAM DATED 20.04.2018
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
APPENDIX OF OT.REV 71/2018
PETITIONER ANNEXURES
ANNEXURE A TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE
OFFICER(IB), COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 28.09.2013.
ANNEXURE B TRUE COPY OF THE PROCEEDINGS OF DEPUTY
COMMISSIONER, COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 30.4.2015.
ANNEXURE C TRUEC OPY OF THE ORDER OF KERALA VALUE ADDED
TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,
THIRUVANANTHAPURAM DATED 20.4.2018
O.T.(Rev.) Nos.68, 69, 71 & 72/2018
APPENDIX OF OT.REV 68/2018
PETITIONER ANNEXURES
ANNEXURE P1 TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE
OFFICER(IB), COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 28/09/2013.
ANNEXURE P2 TRUE COPY OF THE PROCEEDINGS OF DEPUTY
COMMISSIONER, COMMERCIAL TAXES,
THIRUVANANTHAPURAM DATED 30/04/2015.
ANNEXURE P3 CERTIFIED COPY OF THE ORDER OF KERALA VALUE
ADDED TAX/AGRICULTURAL INCOME TAX AND SALES
TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
THIRUVANANTHAPURAM DATED 20/04/2018.
