Kerala High Court
State Of Kerala vs Malanadu Hotels on 26 September, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
2024:KER:71844
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 26TH DAY OF SEPTEMBER 2024/4TH ASWINA, 1946
S.T.REV.NO.5 OF 2019
AGAINST THE ORDER DATED 07.06.2017 IN T.A.NO.82 OF 2014 OF
THE KERALA AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, ERNAKULAM
REVISION PETITIONER/RESPONDENT/REVENUE:
STATE OF KERALA,
REP. BY DEPUTY COMMISSIONER (LAW),
STATE GST DEPARTMENT, ERNAKULAM.
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
RESPONDENT/APPELLANT/ASSESSEE:
M/S.MALANADU HOTELS,
KOTHAMANGALAM, PIN-686691.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.RAHUL A.
BY ADV.SMT.APARNA ANIL
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD
ON 26.09.2024, ALONG WITH S.T.REV.NO.10/2019 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 2 ::
2024:KER:71844
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 26TH DAY OF SEPTEMBER 2024/4TH ASWINA, 1946
S.T.REV.NO.10 OF 2019
AGAINST THE ORDER DATED 07.06.2017 IN T.A.NO.83 OF 2014 OF
THE KERALA AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, ERNAKULAM
REVISION PETITIONER/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW),
STATE GST DEPARTMENT, ERNAKULAM
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
RESPONDENT/APPELLANT/ASSESSEE:
M/S. MALANADU HOTELS,
KOTHAMANGALAM, PIN-686691
BY ADV.SRI.RAHUL A.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SMT.APARNA ANIL
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD
ON 26.09.2024, ALONG WITH S.T.REV.NO.05/2019 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 3 ::
2024:KER:71844
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 26TH DAY OF SEPTEMBER 2024/4TH ASWINA, 1946
S.T.REV.NO.13 OF 2019
AGAINST THE ORDER DATED 07.06.2017 IN T.A.NO.85 OF 2014 OF
THE KERALA AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, ERNAKULAM
REVISION PETITIONER/APPELLANT/REVENUE:
STATE OF KERALA
REP BY THE DEPUTY COMMISSIONER (LAW),
STATE GST DEPARTMENT, ERNAKULAM.
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
RESPONDENT/RESPONDENT/ASSESSEE:
M/S. MALANADU HOTELS
KOTHAMANGALAM PIN 686 691
BY ADV.SMT.APARNA ANIL
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.RAHUL A.
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD
ON 26.09.2024, ALONG WITH S.T.REV.NO.05/2019 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 4 ::
2024:KER:71844
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 26TH DAY OF SEPTEMBER 2024/4TH ASWINA, 1946
S.T.REV.NO.14 OF 2019
AGAINST THE ORDER DATED 07.06.2017 IN T.A.NO.84 OF 2014 OF
THE KERALA AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, ERNAKULAM
REVISION PETITIONER/APPELLANT/REVENUE:
STATE OF KERALA
REP BY DEPUTY COMMISSIONER(LAW),
STATE GST DEPARTMENT, ERNAKULAM.
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
RESPONDENT/RESPONDENT/ASSESSEE:
M/S. MALANADU HOTELS
KOTHAMANGALAM PIN 686 691
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.RAHUL A.
BY ADV.SMT.APARNA ANIL
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD
ON 26.09.2024, ALONG WITH S.T.REV.NO.05/2019 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 5 ::
2024:KER:71844
ORDER
Dr. A.K. Jayasankaran Nambiar, J.
The issue involved in these S.T. Revisions preferred on behalf
of the State has already been decided in favour of the State by the
judgment of this Court in Kalika Hotel and Bar Amballur (M/s.)
v. State of Kerala - [2012 (3) KHC 85]. Taking note of the said
judgment, the S.T. Revisions are closed, by answering the questions
of law raised in favour of the Revenue and against the assessee.
While the Assessing Authority shall now pass consequential orders
for the assessment years in question based on the findings in this
judgment, we make it clear that the Assessing Authority shall also
take note of the modified order passed by the Assessing Authority in
relation to the same assessee for the assessment year 2006-07 while
passing the orders for the assessment years covered by these S.T.
Revisions.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
prp/26/9/24
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 6 ::
2024:KER:71844
APPENDIX OF S.T.REV.NO.5/2019
PETITIONER'S ANNEXURES:
ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER OF THE
COMMERCIAL TAX OFFICER, KOTHAMANGALAM DATED
27.01.2014.
ANNEXURE B A TRUE COPY OF THE ORDER IN APPEAL
NO.STA.29/2014 DATED 09.06.2014.
ANNEXURE C CERTIFIED COPY OF THE ORDER OF THE HON'BLE
SALES TAX APPELLATE TRIBUNAL, ADDITIONAL
BENCH, ERNAKULAM IN T.A.NO.82/2014 DATED
07.06.2017.
RESPONDENT'S ANNEXURES: NIL.
//TRUE COPY//
P.S. TO JUDGE
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 7 ::
2024:KER:71844
APPENDIX OF S.T.REV.NO.10/2019
PETITIONER'S ANNEXURES:
ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER OF THE
COMMERCIAL TAX OFFICER, KOTHAMANGALAM DATED 27.01.2014.
ANNEXURE B: A TRUE COPY OF THE ORDER IN APPEAL
NO.ST.A.30/.2014 DATED 09.06.2014.
ANNEXURE C: A TRUE COPY OF THE ORDER OF THE HON'BLE
SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A
NO.83/2014 DATED 07/06/2017.
RESPONDENT'S ANNEXURES: NIL.
//TRUE COPY//
P.S. TO JUDGE
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 8 ::
2024:KER:71844
APPENDIX OF S.T.REV.NO.13/2019
PETITIONER'S ANNEXURES:
ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER OF THE
COMMERCIAL TAX OFFICER, KOTHAMANGALAM DATED 27.01.2014.
ANNEXURE B: A TRUE COPY OF THE ORDER IN APPEAL
NO.S.T.A.32/2014 DATED 09.06.2014.
ANNEXURE C: A TRUE COPY OF THE ORDER OF THE HON'BLE
SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A
NO.85/2014 DATED 07/06/2017.
RESPONDENT'S ANNEXURES: NIL.
//TRUE COPY//
P.S. TO JUDGE
S.T.Rev.Nos.5, 10,
13 & 14/19 :: 9 ::
2024:KER:71844
APPENDIX OF S.T.REV.NO.14/2019
PETITIONER'S ANNEXURES:
ANNEXURE A: A TRUE COPY OF THE ASSESSMENT ORDER OF THE
COMMERCIAL TAX OFFICER, KOTHAMANGALAM DATED 27.01.2014.
ANNEXURE B: A TRUE COPY OF THE ORDER IN APPEAL
NO.S.T.A.31/2014 DATED 09.06.2014.
ANNEXURE C: A TRUE COPY OF THE ORDER OF THE HON'BLE
SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A
NO.84/2014 DATED 07/06/2017.
RESPONDENT'S ANNEXURES: NIL.
//TRUE COPY//
P.S. TO JUDGE
