State Of Kerala vs Sdf Industries Ltd
2024 Latest Caselaw 23136 Ker

Kerala High Court

State Of Kerala vs Sdf Industries Ltd on 2 August, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                             PRESENT

       THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                 &

           THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

     FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946
                      OT.REV NO. 120 OF 2020

(AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.428 OF 2018 OF
    THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX
         APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)

REVISION PETITIONER/RESPONDENT/REVENUE:

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


          BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

RESPONDENT/APPELLANT/ASSESSEE:

          M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD,
          CHANDRANAGAR, PALAKKAD-678 007.


          BY ADVS.
          SRI.HARISANKAR V. MENON
          SMT.MEERA V.MENON
          SRI.MAHESH V.MENON
          SMT.K.KRISHNA
          SRI.M.KRISHNAKUMAR


     THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION

ON 02.08.2024, ALONG WITH OT.REVISION NO.130/2020 AND CONNECTED

CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                     :2:
OT. Revision No.120 of 2020
OT. Revision No.130 of 2020
OT. Revision No.131 of 2020
OT. Revision No.146 of 2020
&
OT. Revision No.162 of 2020




                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

         THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                    &

               THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

    FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946
                     OT.REV NO. 130 OF 2020
AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.429 OF 2018 OF
   THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX
         APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE

REVISION PETITIONER/RESPONDENT/REVENUE:

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


               BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

RESPONDENT/APPELLANT/ASSESSEE:

               M/S.SDF INDUSTRIES LTD.,
               SDF HOUSE, N. H. BYPASS ROAD, CHANDRANAGAR,
               PALAKKAD - 678 007.


               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SRI.MAHESH V.MENON
               SMT.K.KRISHNA


      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 02.08.2024,   ALONG WITH OT.REVISION NO.120/2020
AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     :3:
OT. Revision No.120 of 2020
OT. Revision No.130 of 2020
OT. Revision No.131 of 2020
OT. Revision No.146 of 2020
&
OT. Revision No.162 of 2020




                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

         THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                    &

               THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

      FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946

                      OT.REV NO. 131 OF 2020
  (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.430 OF 2018
  OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX
         APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)

REVISION PETITIONER/RESPONDENT/REVENUE:

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


               BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

RESPONDENT/APPELLANT/ASSESSEE:

               M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD,
               CHANDRANAGAR, PALAKKAD-678 007.


               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SRI.MAHESH V.MENON
               SMT.K.KRISHNA


      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     :4:
OT. Revision No.120 of 2020
OT. Revision No.130 of 2020
OT. Revision No.131 of 2020
OT. Revision No.146 of 2020
&
OT. Revision No.162 of 2020




                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

         THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                    &

               THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

      FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946
                     OT.REV NO. 146 OF 2020
AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.432 OF 2018 OF
   THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX
         APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE

REVISION PETITIONER/RESPONDENT/REVENUE:

               STATE OF KERALA
               REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW),
               STATE GST DEPARTMENT, ERNAKULAM-682011.


               BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

RESPONDENT/APPELLANT/ASSESSEE:

               M/S.SDF INDUSTRIES LTD., SDF HOUSE, N.H.BYPASS ROAD,
               CHANDRANAGAR, PALAKKAD-678007.


               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SRI.MAHESH V.MENON
               SMT.K.KRISHNA


      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     :5:
OT. Revision No.120 of 2020
OT. Revision No.130 of 2020
OT. Revision No.131 of 2020
OT. Revision No.146 of 2020
&
OT. Revision No.162 of 2020




                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

         THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

                                    &

               THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

      FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946


                       OT.REV NO. 162 OF 2020
  (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.431 OF 2018
     OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX
          APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)

REVISION PETITIONER/RESPONDENT/REVENUE::

               STATE OF KERALA
               REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
               (LAW), STATE GST DEPARTMENT, ERNAKULAM-682011.


               BY ADV GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

RESPONDENT/APPELLANT/ASSESSEE:

               M/S. SDF INDUSTRIES LTD.,SDF HOUSE, N.H. BYPASS ROAD,
               CHANDRANAGAR, PALAKKAD-678007.


               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SRI.MAHESH V.MENON
               SRI.K.KRISHNAN


      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 02.08.2024, ALONG WITH OT.REVISION NO.120/2020 AND
CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                       :6:
OT. Revision No.120 of 2020
OT. Revision No.130 of 2020
OT. Revision No.131 of 2020
OT. Revision No.146 of 2020
&
OT. Revision No.162 of 2020




                                 ORDER

Dr. A.K.Jayasankaran Nambiar, J.

The issue of limitation that is raised in these O.T. Revisions filed

by the State has been decided against the revenue by the judgment of

this Court in MCP Enterprises v. State of Kerala [2022 KLT 295],

which decision we are told has attained finality through the dismissal of

the SLP preferred before the Supreme Court by the revenue.

Accordingly, these O.T Revisions are dismissed by answering the

questions of law raised therein against the revenue and in favour of the

assessee.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE

mns

&

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER NO.32090257462/2005-06 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.70/16 DATED 22.2.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.428/2018 & CONNECTED CASES DATED 31.10.2019.

&

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2006-07 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.71/16 DATED 22.02.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX / AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.429/2018 AND CONNECTED CASES DATED 31.10.2019.

&

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO 32090257462/2007-08 DATED 30.11.2015 ISSUED BY THE COMMERCIAL TAX OFFICER(IN-CHARGE), SPECIAL CIRCLE, PALAKKAD

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO 72/16 DATED 22.2.2017 OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO 430/2018 & CONNECTED CASES DATED 31.10.2019

&

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2009-10 DATED 30.11.2015, ISSUED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.74/16 DATED 22.02.2017, OF THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD.

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA(VAT)NO.432/2018 & CONNECTED CASES DATED 31.10.2019.

&

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32090257462/2008-09 DATED 30/11/2015 ISUSED BY THE COMMERCIAL TAX OFFICER (IN- CHARGE), SPECIAL CIRCLE, PALAKKAD.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.70/16 DATED 22/02/2017 OF THE DEPUTY COMMISSIONER (APPEALS). PALAKKAD.

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO.431/2018 AND CONNECTED CASES DATED 31/10/2019.