Kerala High Court
Joyal T Thomas vs State Of Kerala on 27 May, 2022
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.
FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
OT.REV NO. 56 OF 2022
AGAINST THE ORDER IN TA(VAT) 118/2020 OF KVAT APPELLATE TRIBUNAL,
ADDITIONAL BENCH,KOTTAYAM DATED 26.04.2022
REVISION PETITIONER/APPELLANT/ASSESSEE:
JOYAL T.THOMAS, PROPRIETOR,
M/S.THATTAYATH METAL CRUSHER, PURAPPUZHA P.O.,
THODUPUZHA, IDUKKI - 685 583.
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY SRI.V.K.SHANSUDHEEN,SR. GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
27.05.2022, ALONG WITH OT(REV)NOS.57 OF 2022, 58 OF 2022 AND 60 OF
2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT(Rev) Nos.56,57,58 & 60 of 2022
2
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.
FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
OT.REV NO. 57 OF 2022
AGAINST THE ORDER IN TA(VAT) 120/2020 OF KVAT APPELLATE TRIBUNAL,
ADDITIONAL BENCH,KOTTAYAM DATED 26.04.2022
REVISION PETITIONER/APPELLATE/ASSESSEE:
JOYAL T.THOMAS, PROPRIETOR,
M/S.THATTAYATH METAL CRUSHER, PURAPPUZHA P.O.,
THODUPUZHA, IDUKKI - 685 583.
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY SRI.V.K.SHANSUDHEEN,SR. GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
27.05.2022, ALONG WITH OT(REV)NOS.56 OF 2022, 58 OF 2022 AND 60 OF
2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT(Rev) Nos.56,57,58 & 60 of 2022
3
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.
FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
OT.REV NO. 58 OF 2022
AGAINST THE ORDER IN TA(VAT) 117/2020 OF KVAT APPELLATE TRIBUNAL,
ADDITIONAL BENCH,KOTTAYAM DATED 26.04.2022
REVISION PETITIONER/APPELLATE/ASSESSEE:
JOYAL T.THOMAS, PROPRIETOR,
M/S.THATTAYATH METAL CRUSHER, PURAPPUZHA P.O.,
THODUPUZHA, IDUKKI - 685 583.
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY SRI.V.K.SHANSUDHEEN,SR. GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
27.05.2022, ALONG WITH OT(REV)NOS.56 OF 2022, 57 OF 2022 AND 60 OF
2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT(Rev) Nos.56,57,58 & 60 of 2022
4
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.
FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944
OT.REV NO. 60 OF 2022
AGAINST THE ORDER IN TA(VAT) 119/2020 OF KVAT APPELLATE TRIBUNAL,
ADDITIONAL BENCH, KOTTAYAM DATED 26.04.2022
REVISION PETITIONER/APPELLATE/ASSESSEE:
JOYAL T.THOMAS, PROPRIETOR,
M/S.THATTAYATH METAL CRUSHER, PURAPPUZHA P.O.,
THODUPUZHA, IDUKKI - 685 583.
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY SRI.V.K.SHANSUDHEEN,SR. GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
27.05.2022, ALONG WITH OT(REV)NOS.56 OF 2022, 57 OF 2022 AND 58 OF 2022,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OT(Rev) Nos.56,57,58 & 60 of 2022
5
A.K.JAYASANKARAN NAMBIAR & MOHAMMED NIAS C.P., JJ
------------------------------------------------------------------
OT(Rev) Nos.56,57,58 & 60 of 2022
--------------------------------------------
Dated this the 27th day of May, 2022
JUDGMENT
A.K.Jayasankaran Nambiar, J.
In as much as all these O.T. Revisions involve a common issue, they are
taken up together for consideration and disposed by this common judgment.
2. The revision petitioner is stated to be a manufacturer and seller of
granite metals. For the various assessment years involved in the instant revisions
(2010-11, 2011-12, 2012-13 and 2014-15), the assessment under the Kerala
Value Added Tax Act were completed based on the option for the compounded
scheme exercised by the petitioner. The assessing authority however,
recomputed the compounded tax payable in terms of section 25A and passed an
order demanding differential tax. The appeal preferred by the petitioner before
the first Appellate Authority was dismissed and hence the petitioner preferred
second appeal before the appellate Tribunal.
3. While the said appeals were pending before the Tribunal, the
Government of Kerala announced an amnesty scheme for settlement of arrears
and the petitioner opted for the benefit of the amnesty scheme in respect of all
the assessment years aforementioned after withdrawing the appeals pending
before the appellate Tribunal for the said assessment years. It is not in dispute
OT(Rev) Nos.56,57,58 & 60 of 2022
that the applications for amnesty preferred by the petitioner for the various
assessment years, were scrutinized and accepted by the department and the
petitioner was duly intimated of the amounts that he was required to pay under
the amnesty scheme for a complete settlement of the disputes pending with the
department for the assessment years aforementioned. It would appear however,
that the petitioner could not pay the settlement amounts intimated by the
department and consequently, he stood to lose the benefit of the amnesty
scheme, as well.
4. Faced with the predicament where he had already withdrawn the
appeals pending before the appellate tribunal with a view to opting for the
benefit of the amnesty scheme, and thereafter having lost the benefit of the
amnesty scheme on account of non-compliance with the conditions for getting
the benefit under that scheme, the petitioner decided to prefer fresh appeals
against the orders of the First Appellate Authority that dismissed his appeal for
various assessment years. The fresh appeals were filed along with delay
condonation applications to cover the period from the date of receipt of the first
appellate orders till the date of filing of the fresh appeals. When the applications
for condonation of delay came up for hearing before the Tribunal, the Tribunal
dismissed the applications as also the appeals on the finding that the appeals
themselves were not maintainable and a condonation of delay was therefore not
called for. It is aggrieved by the said orders of the appellate Tribunal that the
petitioner is now before us seeking a direction to set aside the said orders of the
appellate Tribunal and to direct the Tribunal to consider the appeals preferred
by the petitioner on merits.
OT(Rev) Nos.56,57,58 & 60 of 2022
5. We heard Sri.Soman Pulladan, the learned counsel appearing for the
petitioner in all these revision petitions and have also heard
Sri.V.K.Shamsudheen, the learned senior Government Pleader for the Taxes
department of the State.
6. On a consideration of the rival submission and notwithstanding the
fervent plea of the learned counsel for the petitioner that the directions prayed
for in the revision petitions would only entail a hearing of the appeals preferred
by the petitioner on merits, we find ourselves unable to accede to the said plea of
the revision petitioner. As already noticed, the petitioner had of his own volition
decided to opt for the amnesty scheme, the details of which were known to him
well before he decided to withdraw the appeals pending before the Tribunal as a
pre-condition for approaching the Government for the benefit of the amnesty
scheme. That apart, after withdrawing the appeals pending before the Tribunal,
he pursued his application under the amnesty scheme and the State Government
accepted the said application and intimated the amounts to be paid by the
petitioner by way of settlement under the amnesty scheme. It is much thereafter,
albeit within the time granted for making the payments under the amnesty
scheme, that the petitioner realised that he would not be in a position to make
the payments under the amnesty scheme and thereby lost that benefit as well.
Under the said circumstances, we feel that permitting the petitioner to pursue
the subsequent appeals filed by him would defeat the objects of the amnesty
scheme that he voluntarily opted for and would confer an unfair advantage to
the petitioner over others similarly placed, who have not been extended such
OT(Rev) Nos.56,57,58 & 60 of 2022
concessions.
In the result, we find no merit in the OP (Revisions) and the same
are accordingly dismissed.
Sd/-
A.K.JAYASANKARAN NAMBIAR,
JUDGE
Sd/-
MOHAMMED NIAS C.P.,
JUDGE
dlk 27.5.22
OT(Rev) Nos.56,57,58 & 60 of 2022
APPENDIX OF OT.REV 56/2022
PETITIONER'S ANNEXURES
Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE COMMERCIAL
TAX OFFICER, 1ST CIRCLE, THODUPUZHA FOR THE YEAR
2011-12.
Annexure B COPY OF THE 1ST APPELLATE ORDER ISSUED BY THE
ASSISTANT COMMISSIONER (APPEALS), SGST DEPARTMENT,
IDUKKI AT KATTAPPANA DATED 28/02/2018.
Annexure C COPY OF THE APPELLATE ORDER NO.TA (VAT) 157/2018
DATED 24/08/2020 ISSUED BY THE KVAT APPELLATE
TRIBUNAL, ADDL. BENCH, KOTTAYAM.
Annexure D TRUE COPY OF THE FRESH APPEAL ALONG WITH THE DELAY
CONDONATION PETITION FILED BY THE PETITIONER BEFORE
THE TRIBUNAL FOR THE YEAR 2011-12 DATED 03/11/2021.
Annexure E APPELLATE ORDER NO.TA (VAT) 118/2020 DATED
26/04/2022 ISSUED BY THE K V A T APPELLATE
TRIBUNAL, ADDL. BENCH, KOTTAYAM.
OT(Rev) Nos.56,57,58 & 60 of 2022
APPENDIX OF OT.REV 57/2022
PETITIONER'S ANNEXURES
Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE COMMERCIAL
TAX OFFICER, 1ST CIRCLE, THODUPUZHA FOR THE YEAR
2013-14
Annexure B COPY OF THE 1ST APPELLATE ORDER ISSUED BY THE
ASSISTANT COMMISSIONER (APPEALS), SGST DEPARTMENT,
IDUKKI AT KATTAPPANA DATED 28/02/2018.
Annexure C COPY OF THE APPELLATE ORDER NO.TA (VAT) 159/2018
DATED 24/08/2020 ISSUED BY THE KVAT APPELLATE
TRIBUNAL, ADDL. BENCH, KOTTAYAM.
Annexure D TRUE COPY OF THE FRESH APPEAL ALONG WITH THE DELAY
CONDONATION PETITION FILED BY THE PETITIONER BEFORE
THE TRIBUNAL FOR THE YEAR 2013-14 DATED 03/11/2021.
Annexure E APPELLATE ORDER NO.TA (VAT) 120/2020 DATED
26/04/2022 ISSUED BY THE K V A T APPELLATE
TRIBUNAL, ADDL. BENCH, KOTTAYAM.
OT(Rev) Nos.56,57,58 & 60 of 2022
APPENDIX OF OT.REV 58/2022
PETITIONER'S ANNEXURES
Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE
COMMERCIAL TAX OFFICER, 1ST CIRCLE, THODUPUZHA
FOR THE YEAR 2010-11
Annexure B COPY OF THE 1ST APPELLATE ORDER ISSUED BY THE
ASSISTANT COMMISSIONER (APPEALS) SGST,
DEPARTMENT, IDUKKI AT KATTAPPANA DATED
28.02.2018.
Annexure C COPY OF THE APPELLATE ORDER NO. TA (VAT)
156/2018 DATED 24.08.2020 ISSUED BY THE KVAT
APPELLATE TRIBUNAL, ADD.BENCH, KOTTAYAM.
Annexure D TRUE COPY OF THE FRESH APPEAL ALONG WITH THE
DELAY CONDONATION PETITION FILED BY THE
PETITIONER BEFORE THE TRIBUNAL FOR THE YEAR
2010-11 DATED 03.11.2020.
Annexure E APPELLATE ORDER NO INTP145/2020 IN TA(VAT)
117/2020 DATED 26.04.2022 ISSUED BY THE KVAT
APPELLATE TRIBUNAL, ADDL. BENCH, KOTTAYAM.
OT(Rev) Nos.56,57,58 & 60 of 2022
APPENDIX OF OT.REV 60/2022
PETITIONER'S ANNEXURES
Annexure A COPY OF ASSESSMENT ORDER ISSUED BY THE COMMERCIAL TAX
OFFICER, 1ST CIRCLE, THODUPUZHA FOR THE YEAR 2012-13.
Annexure B COPY OF THE 1ST APPELLATE ORDER ISSUED BY THE
ASSISTANT COMMISSIONER (APPEALS), SGST DEPARTMENT,
IDUKKI AT KATTAPPANA DATED 28-02-2018
Annexure C COPY OF THE APPELLATE ORDER NO. TA (VAT) 158/2018
DATED 24-08-2020 ISSUED BY THE KVAT APPELLATE
TRIBUNAL, ADDL. BENCH, KOTTAYAM
Annexure D TRUE COPY OF THE FRESH APPEAL ALONG WITH THE DELAY
CONDONATION PETITION FILED BY THE PETITIONER BEFORE
THE TRIBUNAL FOR THE YEAR 2012-13 DATED 03-11.2020
Annexure E APPELLATE ORDER NO. TA (VAT) 119/2020 DATED 26-04-
2022 ISSUED BY THE KVAT APPELLATE TRIBUNAL, ADDL.
BENCH, KOTTAYAM.
