State Of Kerala vs Gehana Gold Palace (P) Ltd
2024 Latest Caselaw 28626 Ker

Kerala High Court

State Of Kerala vs Gehana Gold Palace (P) Ltd on 26 September, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

OT.REV NO. 60 OF 2021                   1


                                                   2024:KER:72017
              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

                          OT.REV NO. 60 OF 2021

        AGAINST   THE   ORDER/JUDGMENT        DATED      13.03.2020   IN   TAVAT

NO.237 OF 2017 OF AGRL.I.T.ADDITIONAL BENCH,KOZHIKODE

REVISION PETITIONER

             STATE OF KERALA
             REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW),
             STATE G.S.T.DEPARTMENT, ERNAKULAM - 682 011.


             BY   GOVERNMENT PLEADER SMT.RESHMITA               RAMACHANDRAN


RESPONDENT

             GEHANA GOLD PALACE (P) LTD.,
             DOOR NO.SBP XVIII/966, MAIN ROAD, SULTHAN BATHERY,
             WAYANAD - 673 592.


             BY ADVS.
             K.P.ABDUL AZEES
             AKHIL SURESH
             T.ARCHANA



        THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD
ON    26.09.2024,   THE    COURT   ON       THE   SAME    DAY    DELIVERED     THE
FOLLOWING:
 OT.REV NO. 60 OF 2021              2


                                                      2024:KER:72017
                              ORDER

Dr. A.K.Jayasankaran Nambiar, J.

It is submitted by the learned Government Pleader that the

issue involved in this O.T.Revision is covered against the Revenue

by the decision in Assistant Commissioner (Assessment) v.

Cholayil Pvt.Ltd. [2023 KLT Online 2304 (SC)]. Taking note of

the said submission, the O.T.Revision is closed, by answering the

questions of law raised therein against the Revenue and in favour of

the assessee.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE

smm

2024:KER:72017

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER NO.32140790392/2008-09, DATED 20/11/2014, ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, WAYANAD, KALPETTA.

ANNEXURE B A TRUE COPY OF THE KVAT APPEAL ORDER IN VATA NO.1937/14, OF THE DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOZHIKODE, DATED 23/04/2017.

ANNEXURE C THE CERTIFIED COPY OF THE ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BRANCH, KOZHIKODE IN TA(VAT) NO.237/2017 DATED 13/03/2020.