Kerala High Court

P.A.Alikunju vs State Of Kerala on 3 January, 2022

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                     &
                  THE HONOURABLE MR.JUSTICE BASANT BALAJI
           MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
                            OT.REV NO. 96 OF 2018
   AGAINST THE ORDER/JUDGMENT IN TAVAT 73/2017 OF KERALA VAT APPELLATE
                           TRIBUNAL, ERNAKULAM
REVISION PETITIONER/S:

            P.A. ALIKUNJU,
            PROPRIETOR,
            M/S. SAFA RUBBER INDUSTRIES,
            MUDICKAL P.O., PERUMBAVOOR, ERNAKULAM - 683 547.

            BY ADV K.K.MOHAMED RAVUF



RESPONDENT/S:

            STATE OF KERALA,
            REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
            COMMERCIAL TAXES, ERNAKULAM - 682 011.


OTHER PRESENT:

            SR GP V.K. SHAMSUDHEEN




      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
03.01.2022, ALONG WITH OT.Rev.39/2018, 68/2019 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019,
73/2019 & 77/2019
                                          -2-



                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                           &
                 THE HONOURABLE MR.JUSTICE BASANT BALAJI
        MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
                               OT.REV NO. 39 OF 2018
    AGAINST THE ORDER/JUDGMENT IN OTHERS 188/2015 OF KERALA VAT
                       APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/S:

              P.A.ALIKUNJU
              PROPRIETOR, M/S. SAFA RUBBER INDUSTRIES, MUDICKAL P.O.,
              PERUMBAVOOR, ERNAKULAM - 683 547.

             BY ADV SRI.K.K.MOHAMED RAVUF



RESPONDENT/S:

              STATE OF KERALA
              REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
              COMMERCIAL TAXES, ERNAKULAM - 682 011.


OTHER PRESENT:

              SR GP V.K. SHAMSUDHEEN




       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
03.01.2022, ALONG WITH OT.Rev.96/2018 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019,
73/2019 & 77/2019
                                          -3-



                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                           &
                 THE HONOURABLE MR.JUSTICE BASANT BALAJI
        MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
                               OT.REV NO. 68 OF 2019
    AGAINST THE ORDER/JUDGMENT IN TAVAT 1057/2018 OF KERALA VAT
                       APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/S:

              P.A.ALIKUNJU
              AGED 59 YEARS
              PROPRIETOR, M/S.SAFA RUBBER INDUSTRIES, CHELAMATTOM,
              OKKAL P.O., PERUMBAVOOR, PIN-683 550, ERNAKULAM DISTRICT.

             BY ADVS.
             P.CHANDRASEKHAR
             K.K.MOHAMED RAVUF



RESPONDENT/S:

              STATE OF KERALA
              REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
              COMMERCIAL TAXES, ERNAKULAM-682011.

              SR GP V.K. SHAMSUDHEEN




       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
03.01.2022, ALONG WITH OT.Rev.96/2018 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019,
73/2019 & 77/2019
                                          -4-



                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                           &
                 THE HONOURABLE MR.JUSTICE BASANT BALAJI
        MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
                               OT.REV NO. 74 OF 2019
    AGAINST THE ORDER/JUDGMENT IN TAVAT 1058/2018 OF KERALA VAT
                       APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/S:

              P A ALIKUNJU
              PROPRIETOR, M/S. SAFA RUBBER INDUSTRIES, CHELAMATTOM,
              OKKAL P.O, PERUMBAVOOR, PIN-683 550, ERNAKULAM DISTRICT.

             BY ADVS.
             K.K.MOHAMED RAVUF
             SRI.P.CHANDRASEKHAR



RESPONDENT/S:

              STATE OF KERALA
              REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
              COMMERICAL TAXES, ERNAKULAM-682 011

              SR GP V.K. SHAMSUDHEEN




       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
03.01.2022, ALONG WITH OT.Rev.96/2018 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019,
73/2019 & 77/2019
                                          -5-



                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                           &
                 THE HONOURABLE MR.JUSTICE BASANT BALAJI
        MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
                               OT.REV NO. 73 OF 2019
    AGAINST THE ORDER/JUDGMENT IN TAVAT 1059/2018 OF KERALA VAT
                       APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/S:

              P A ALIKUNJU
              PROPRIETOR, M/S.SAFA RUBBER INDUSTRIES, CHELAMATTOM,
              OKKAL.P.O., PERUMBAVOOR, PIN-683550, ERNAKULAM DISTRICT.

             BY ADVS.
             K.K.MOHAMED RAVUF
             SRI.P.CHANDRASEKHAR



RESPONDENT/S:

              STATE OF KERALA,
              REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
              COMMERCIAL TAXES, ERNAKULAM-682011.

              BY ADV GOVERNMENT PLEADER




       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
03.01.2022, ALONG WITH OT.Rev.96/2018 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019,
73/2019 & 77/2019
                                          -6-



                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                           &
                 THE HONOURABLE MR.JUSTICE BASANT BALAJI
        MONDAY, THE 3RD DAY OF JANUARY 2022 / 13TH POUSHA, 1943
                               OT.REV NO. 77 OF 2019
     AGAINST THE ORDER/JUDGMENT IN TAVAT 294/2018 OF KERALA VAT
                       APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/S:

              P.A.ALIKUNJU
              PROPRIETOR, M/S. SAFA RUBBER INDUSTRIES, CHELAMATTOM,
              OKKAL P.O, PERUMABOOR, PIN 683550, ERNAKULAM DISTRICT.

             BY ADVS.
             K.K.MOHAMED RAVUF
             SRI.P.CHANDRASEKHAR



RESPONDENT/S:

              STATE OF KERALA
              REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
              COMMERCIAL TAXES, ERNAKULAM 682 011

              SR GP V.K. SHAMSUDHEEN




       THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
03.01.2022, ALONG WITH OT.Rev.96/2018 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019,
73/2019 & 77/2019
                                          -7-


                                     ORDER

[OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019, 73/2019, 77/2019]

S.V.Bhatti, J.

Heard Adv.K.K.Mohamed Ravuf and Senior Government

Pleader Mr.V.K Shamsudheen for parties.

2. Having regard to the subsequent development viz. the

dealer availing the option of Amnesty Scheme the cause in the

instant cases does not survive.

Hence, by placing the statement on record O.T. Revisions are

accordingly dismissed.

Sd/-

S.V.BHATTI JUDGE

Sd/-

BASANT BALAJI JUDGE

JS OT.Rev Nos.96/2018, 39/2018, 68/2019, 74/2019, 73/2019 & 77/2019

APPENDIX OF OT.REV 96/2018

APETITIONER'S ANNEXURES

ANNEXURE A TRUE COPY OF THE ORDER DATED 29.7.2015 PASSED BY THE ASSESSING AUTHORITY.

ANNEXURE B TRUE COPY OF THE ORDER DATED 15.11.2016 OF THE DEPUTY COMMISSIONER (APPEALS) I, COMMERCIAL TAXES, ERNAKULAM.

ANNEXURE C CERTIFIED COPY OF THE ORDER DATED 30.5.2018 IN TA(VAT)NO.73/2017 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM.