Kerala High Court
The State Of Kerala vs M/S.Anchor Electricals (P) Ltd on 23 February, 2024
Bench: A.K.Jayasankaran Nambiar, Kauser Edappagath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
FRIDAY, THE 23RD DAY OF FEBRUARY 2024 / 4TH PHALGUNA, 1945
OT.REV NO. 102 OF 2020
AGAINST THE ORDER in TAVAT 167/2016 OF KERALA VAT APPELLATE
TRIBUNAL, ERNAKULAM DATED 18.11.2019
REVISION PETITIONER/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE DEPUTY COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE
TAX, ERNAKULAM.
BY SR. GP SRI. V.K. SHAMSUDHEEN
RESPONDENT/APPELLANT/ASSESSEE:
M/S.ANCHOR ELECTRICALS (P) LTD.
PALARIVATTOM 682 025.
BY ADV SRI.M.K.SUBHAKARAN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 23.02.2024, ALONG WITH OT.Rev.108/2020, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.T.Rev.Nos.102 & 108 of 2020
-:2:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
FRIDAY, THE 23RD DAY OF FEBRUARY 2024 / 4TH PHALGUNA, 1945
OT.REV NO. 108 OF 2020
AGAINST THE ORDER IN CO 13/2017 TA(VAT) 167/2016 OF KERALA
VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE DEPUTY COMMISSIONER OF STATE
TAX(LAW) DEPARTMENT OF KERALA STATE GOODS AND SERVICE
TAX,ERNAKULAM.
BY SR. GP SRI. V.K. SHAMSUDHEEN
RESPONDENT/APPELLANT/ASSESSEE:
M/S.ANCHOR ELECTRICALS (P) LTD.,
PALARIVATTOM-682025.
BY ADV SRI.M.K.SUBHAKARAN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 23.02.2024, ALONG WITH OT.Rev.102/2020 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.102 & 108 of 2020
-:3:-
ORDER
Dr. A.K.Jayasankaran Nambiar, J.
It is agreed by the counsel on either side that the issue
involved in these O.T. Revisions is covered by the decision of this
Court in Commercial Tax Officer, Anchal and Others v. S.
Najeem and Another (2018 (4) KHC 666) and the SLP
preferred against the said judgment was dismissed by the
Supreme Court. Under such circumstances, these O.T. Revisions
are disposed of, based on the law laid down by this court in the
decision referred above.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
sd/-
DR. KAUSER EDAPPAGATH
JUDGE
kp
O.T.Rev.Nos.102 & 108 of 2020
PETITIONER ANNEXURES
Annexure A TRUE COPY OF THE ASSESSMENT ORDER DATED 21.07.14
PASSED BY THE ASSESSING AUTHOURITY FOR THE YEAR
2006-07.
Annexure B TRUE COPY OF THE 1ST APPELLATE ORDER DATED
30.01.2016 PASSED BY THE DEPUTY
COMMISSSIONER(APPEALS) II, ERNAKULAM.
Annexure C COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA
(VAT) NO. 167/2016 AND CO. 13/2017 DATED
18.11.2019.
O.T.Rev.Nos.102 & 108 of 2020
PETITIONER ANNEXURES
ANNEXURE TRUE COPY OF THE ASSESSMENT ASSESSMENT ORDER
A DATED 21.7.14 PASSED BY THE ASSESSING AUTHORITY FOR
THE AYER 2006-07.
ANNEXURE B TRUE COPY OF THE 1ST APPELLATE ORDER DATED
30.01.2016 PASSED BY THE DEPUTY COMMISSIONER
(APPEALS) II, ERNAKULAM.
ANNEXURE C CERTIFIED COPY OF THE ORDER PASSED BY THE APPELLATE
TRIBUNAL IN TA (VAT) NO. 167/2016 AND CO.13/2017
DATED 18.11.2019.
