State Of Kerala vs M/S Indian Oil Corporation Ltd
2024 Latest Caselaw 28851 Ker

Kerala High Court

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

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

OT.REV NO. 109 OF 2020                1                2024:KER:73537


               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. 109 OF 2020

      AGAINST THE ORDER DATED 18.09.2019 IN TA(VAT) NO.218 OF 2017
OF THE 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-682 011.


             BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN


RESPONDENT/APPELLANT/ASSESSEE:

             M/S INDIAN OIL CORPORATION LTD.,
             KOCHI-682 036


             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. 109 OF 2020                    2                2024:KER:73537
                                     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. 109 OF 2020 3 2024:KER:73537

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO 320070300862/07-08 DATED 20.3.2014 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT)-11 SPECIAL CIRCLE-11, COMMERCIAL TAXES, ERNAKULAM

ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO 1514/2014 DATED 30.7.2015 OF THE DEPUTY COMMISSIONER (APPEALS) 11 COMMERCIAL TAXES, ERNAKULAM

ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKUALM IN TA(VAT) NO 218/20178 AND CONNECTED CASES