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

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ITA/49/2019HC KeralaKLHC01027684201930 April 2021Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN,HONOURABLE MRS. JUSTICE M.R.ANITHA3 pages
AI SummaryDismissed

What did the High Court hold?

The Court noted the submission that the issues were settled by an Amnesty Scheme. Consequently, the Court found no further matter for consideration.

What were the facts?

The Revenue filed revision petitions challenging orders of the Kerala Value Added Tax Appellate Tribunal. The Government Pleader reported that the issues involved in these revisions have been settled through an Amnesty Scheme.

What were the issues?

Whether the revision petitions require further consideration by the High Court when the underlying issues have been resolved by an Amnesty Scheme.

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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