The State Of Kerala vs M/S.Brd Car World
2022 Latest Caselaw 9483 Ker

                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. 25 OF 2021
 AGAINST THE ORDER IN TAVAT 376/2016 OF KERALA VAT APPELLATE TRIBUNAL,
                               ERNAKULAM
REVISION PETITIONER/S:

           THE STATE OF KERALA, REPRESENTED BY THE JOINT
           COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA
           STATE GOODS AND SERVICE TAX, ERNAKULAM.

           BY SPL GOVERNMENT PLEADER MR MOHAMMED RAFIQ



RESPONDENT/S:

           M/S.BRD CAR WORLD, KOKKALAI, TRICHUR-680021.

           BY ADVS. SRI.A.KUMAR; SRI.P.J.ANILKUMAR
           SMTG.MINI(1748); SRI.P.S.SREE PRASAD
           SHRI.JOB ABRAHAM; SRI.AJAY V.ANAND



      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 O.T.(Rev) No.25/2021
                                            -2-




                                   ORDER

S.V.Bhatti, J.

The instant revision is filed by the Revenue against the order dated

11.05.2020 in T.A.(VAT) No.376/2016 for the returns filed for the

Assessment Year 2009-10.

2. Vide judgment dated 22.08.2022 in W.A. No.48/2020 and

connected cases, similar points have been considered and disposed of.

The instant appeal stands dismissed in terms of Commercial Tax

Officer v. Najeem1 and the judgment dated 22.08.2022 in W.A. No.48/2020

and connected cases.

S.V.BHATTI JUDGE

BASANT BALAJI JUDGE jjj

2018 (3) KLT 877 O.T.(Rev) No.25/2021

APPENDIX OF OT.REV 25/2021

PETITIONER ANNEXURES

ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 01.12.2015 FOR THE ASSESSMENT YEAR 2009-2010.

ANNEXURE B TRUE COPY OF THE 1ST APPELLATE ORDER DATED 28.07.2016 PASSED BY THE DEPUTY COMMISSIONER(APPEALS)-I, ERNAKULAM IN KVATA NOS.604 OF 2016 AND CONNECTED CASES.

ANNEXURE C CERTIFIED COPY OF THE ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT)NO.376/2016 AND CONNECTED CASES DATED 11.05.2020.