M/S.SUNNY JACOB 916 JEWELLERY vs. THE COMMISSIONER OF INCOME TAX

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