State Of Kerala vs Indian Oil Corporation Ltd
2024 Latest Caselaw 28797 Ker

Kerala High Court

State Of Kerala vs Indian Oil Corporation Ltd on 3 October, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

OT.REV NO. 110 OF 2020                1             2024:KER:73660


               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.

     THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946

                           OT.REV NO. 110 OF 2020

      AGAINST THE ORDER DATED 18.09.2019 IN TA(VAT) NO.219 OF 2017
OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/REVENUE:

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


             BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN


RESPONDENT/APPELLANT/ASSESSEE:

             M/S.INDIAN OIL CORPORATION LTD
             KOCHI-682036.


             BY ADVS.
             SRI.JOSE JOSEPH
             SRI.AJAY BEN JOSE
             SMT.ALEENA MARIA JOSE



     THIS    OTHER   TAX   REVISION   (VAT)   HAVING   COME   UP   FOR   FINAL
HEARING ON 03.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 OT.REV NO. 110 OF 2020                  2                2024:KER:73660
                                     ORDER

Dr. A.K.Jayasankaran Nambiar, J.

It is submitted by the learned Government Pleader that the issue

involved in this OT.Revision Petition is covered against the revenue by the

judgment dated 01.08.2017 of this Court in OT. Revision No.178 of 2015.

Taking note of the said submission, this OT. Revision Petition is also disposed

by answering the questions of law raised against the revenue and in favour of

the assessee by following the Division Bench Judgment of this Court referred

above.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE mns OT.REV NO. 110 OF 2020 3 2024:KER:73660

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32070300862/08-09 DATED 18.09.2014,ISSUED BY THE ASSISTANT COMMISSIONER(ASSESSMENT)- II,SPECIAL CIRCLE-II,COMMERCIAL TAXES,ERNAKULAM.

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.2915/2014 DATED 30.07.2015 OF THE DEPUTY COMMISSIONER (APPEALS)-II ,C0MMERCIAL TAXES,ERNAKULAM.

ANNEXURE C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,ERNAKULAM IN TA(VAT)NO.219/2017 AND CONNECTED CASES.