STATE OF KERALA vs. SAIJU.L

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OT.Rev/59/2019HC KeralaKLHC01044075201905 July 2023Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala at Ernakulam noted the submission made by the learned Government Pleader representing the State of Kerala. The Government Pleader reported that the issue involved in both OT. Revisions had already been settled through an Amnesty Scheme. Consequently, the Court found that nothing survived for consideration by the High Court. Based on this submission, the Court proceeded to close both Other Tax Revisions as infructuous. No decision was made on the merits of the original dispute, and no specific principle or ratio decidendi was established for future citation. The operative direction was to close the petitions.

What were the facts?

These two Other Tax Revision (VAT) Petitions, OT.REV No. 49 of 2019 and OT.REV No. 59 of 2019, were filed by the State of Kerala, represented by the Deputy Commissioner of State Tax (Law), against orders passed by the Kerala Value Added Tax/Agricultural Income Tax/Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram. The assessee in both cases is Sri. Saiju.L, associated with Akkavila K. Lakshmanan and Co. The appeals before the Tribunal were TA(VAT) 232/2018 and TA(VAT) 233/2018, both dated March 15, 2019. The High Court of Kerala at Ernakulam heard these revision petitions on July 5, 2023.

What were the issues?

1. Whether the present Other Tax Revisions (VAT) have become infructuous due to the settlement of the issues involved through an Amnesty Scheme? (Question of law) The Revenue contended that the issues in these revision petitions have been settled through an Amnesty Scheme, rendering the petitions infructuous. No specific arguments were recorded for the assessee regarding this point, but their participation as respondents implies they were aware of the Revenue's submission. The Tribunal's orders, which are under challenge, are not detailed in terms of their original findings, but the core of the matter before the High Court is the impact of the Amnesty Scheme on the pending revisions.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 5TH DAY OF JULY 2023 / 14TH ASHADHA, 1945 OT.REV NO. 49 OF 2019 (AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX/SALES TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH, THIRUVANANTHAPURAM IN TA(VAT) 232/2018 DATED 15.03.2019) REVISION PETITIONER:-(RESPONDENT/RESPONDENT/REVENUE): STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER OF STATE TAX(LAW), STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM. BY ADV GOVERNMENT PLEADER SMT.M.M JASMINE RESPONDEN:(RESPONDENT/APPELLANT/ASSESSEE) SRI.SAIJU.L, AKKAVILA K.LAKSHMANAN AND CO., KANIYANTHODE, MUKHATHALA, KOLLAM, PIN-691577 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05.07.2023, ALONG WITH OT.Rev.59/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

:2: OT..Rev. No.49 & 59 of 2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 5TH DAY OF JULY 2023 / 14TH ASHADHA, 1945 OT.REV NO. 59 OF 2019 (AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX/SALES TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH, THIRUVANANTHAPURAM IN TA(VAT) 233/2018 DATED 15.03.2019) REVISION PETITIONER:(RESPONDENT/RESPONDENT/REVENUE): STATE OF KERALA REP. BY DEPUTY COMMISSIONER OF STATE TAX (LAW), STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM. BY ADV GOVERNMENT PLEADER SMT.M.M JASMINE RESPONDENT:(RESPONDENT/APPELLANT/ASSESSEE) SAIJU.L AKKAVILA K. LAKSHMANAN AND CO. , KANIYANTHODE, MUKHATHALA, KOLLAM, PIN-691577 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05.07.2023, ALONG WITH OT.Rev.49/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

:3: OT..Rev. No.49 & 59 of 2019 O R D E R A.K.Jayasankaran Nambiar, J. It is reported by the learned Government Pleader that the issue involved in these OT. Revisions has already been settled through the Amnesty Scheme, and therefore, nothing survives for consideration by this Court. Taking note note of the said submission, these OT Revisions are closed as infructuous. Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- MOHAMMED NIAS C.P. JUDGE mns

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