Kerala High Court
State Of Kerala vs Freeze N Foods on 22 October, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
OT.REV NO. 30 OF 2021 1 2024:KER:78507
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.
TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
OT.REV NO. 30 OF 2021
AGAINST THE ORDER DATED 05.08.2020 IN TA(VAT) NO.457 OF 2017
OF THE KERALA VALUE ADDED TAX /AGRL. INCOME TAX & SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE
REVISION PETITIONER/APPELLANT/REVENUE:
STATE OF KERALA
REP BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE
GST DEPARTMENT, ERNAKULAM-682 011
BY GOVERNMENT PLEADER SMT.RESMITHA RAMACHANDRAN
RESPONDENT/RESPONDENT/ASSESSEE:
FREEZE 'N' FOODS
REPRESENTED BY ITS PARTNERS, T.K.KHALEEL AND
T.SAHIRA,SOOPI HOUSE, AHCARATH ROAD, SAIDARPALLY,
THALASSERY-670 102
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL
HEARING ON 22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
OT.REV NO. 30 OF 2021 2 2024:KER:78507
ORDER
Dr. A.K.Jayasankaran Nambiar, J.
This OT.Revision is filed by the revenue and raises the following
questions of law:
I. Whether the Tribunal was right in holding that the Appeal is to
be dismissed as infructuous?
2. Whether the Tribunal is justified in entering into the finding
that the Assessment Order is barred by limitation, in spite of the
fact that there was a statutory extension for the period of
completion through Finance Act, 2012?
3. Whether the Tribunal has failed to consider the legal position
that it is competent for the legislature to extend the time to
proceed to determine the escaped turn over even after the lapse
of the original period fixed?
When the matter was taken up and the files perused, we found
that in the instant case, the Tribunal had dismissed the appeal filed by the
revenue before it as infructuous by noticing that the assessment order dated
15.03.2014, that gave rise to the proceedings before the Tribunal, had itself
been set aside by this Court as per the judgment dated 14.08.2018 in WP(C).
No.13246 of 2014. In the light of the clear factual finding of the Tribunal,
we believe that the question of law raised in this case, that proceeds on the
assumption that the Tribunal had found the assessment order to be barred
by limitation is erroneous since the Tribunal did not enter such a finding at
all. Taking note of the actual finding of the Tribunal, we are of the view that
OT.REV NO. 30 OF 2021 3 2024:KER:78507
there can be no question of law that can arise in a case such as this. The
OT. Revision is thus dismissed by finding that there is no question of law
that arises for determination by this Court.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
mns
OT.REV NO. 30 OF 2021 4 2024:KER:78507
PETITIONER ANNEXURES
ANNEXURE-A A TRUE COPY OF HE ASSESSMENT ORDER
NO.32531301208/2006-07 DATED 29.03.2014,
ISSUED BY THE COMMERCIAL TAX OFFICER, 1ST
CIRCLE, THALASSERY
ANNEXURE-B A TRUE COPY OF THE KVAT APPEAL ORDER VATA
NO.1091/2017 OF THE DEPUTY COMMISSIONER,
(APPEALS) -II, COMMERCIAL TAXES,KOZHIKODE,
DATED 21.08.2017
ANNEXURE-C THE CERTIFIED COPY OF THE ORDER PASSED BY THE
KERALA VALUE ADDED TAZ/AGRL.INCOME TAX AND
SALES TAX APPELLATE TRIBUNAL, ADDITIONAL
BENCH, KOZHIKODE IN TA (VAT) NO.457/2017
DATED 05.08.2020
