Full Judgment
o.T.R(VAT)No.126/2016 & Con.case 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE & THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 OT.Rev.No.126 OF 2016 AGAINST THE ORDER IN TAVAT 124/2015 DATED 29-12-2015 OF VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PALAKKAD REVISION PETITIONER:
SRI.P.P. RASHEED PROPRIETOR, GEM TREADS, FUNCTIONAL INDUSTRIAL ESTATE, PAYYANAD, MANJERI, MALAPPURAM DISTRICT. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT: THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. OTHER PRESENT: SRI. MUHAMMED RAFIQ SR GP THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 18.03.2020, ALONG WITH OT.Rev.127/2016, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: o.T.R(VAT)No.126/2016 & Con.case 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE & THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 OT.Rev.No.127 OF 2016 AGAINST THE ORDER IN TAVAT 123/2015 DATED 29-12-2015 OF VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD REVISION PETITIONER: SRI P.P.RASHEED PROPRIETOR, GEM TREADS, FUNCTIONAL INDUSTRIAL ESTATE, PAYYANAD, MANJERI, MALAPPURAM DISTRICT. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT: STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 18.03.2020, ALONG WITH OT.Rev.126/2016, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: o.T.R(VAT)No.126/2016 & Con.case 3
ORDER
OT.Rev.(vat)No.126/2016 & OT.Rev.(vat)No.127/2016 Dated this the 18th day of March 2020
Shaffique,J.
The learned counsel for the petitioners seeks leave to withdraw these revision petitions, since the petitioners intend to move the Government to invoke the Amnesty Scheme. The Revision Petitions are dismissed as withdrawn. Sd/ A.M.SHAFFIQUE JUDGE Sd/ GOPINATH P. JUDGE acd o.T.R(VAT)No.126/2016 & Con.case 4 APPENDIX OF OT.Rev 126/2016 PETITIONER'S/S EXHIBITS: ANNEXURE-A TRIBUNAL ORDER IN T.A.(VAT)124/2015 DATED 29.12.2015 PASSED BY THE KVAT ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD.
ANNEXURE-B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 26.09.2014 IN KVATA, 1927 & 1928/14 BY THE DY.COMMISSIONER(A)1,COMMERCIAL TAXES, KOTTAYAM CAMP AT ERNAKULAM.
ANNEXURE-C TRUE COPY OF THE REVISED ASSESSMENT ORDER
DATED 15.11.2010 PASSED BY THE ASSESSING AUTHORITY ANNEXURE-D TRUE COPY OF THE NOTIFICATION SRO.804/08 DATED 31.07.2008. ANNEXURE-E TRUE COPY OF THE NOTIFICATION SRO.753/11 DATED 30.11.2011. ANNEXURE-F TRUE COPY OF THE ANNUAL RETURN FOR THE YEARS 2008-09 ALONG WITH ENCLOSURES. ANNEXURE-G TRUE COPY OF THE AUDIT REPORT IN FORM 13 AND 13A FILED BY THE PETITIONER. o.T.R(VAT)No.126/2016 & Con.case 5 APPENDIX OF OT.Rev 127/2016 PETITIONER'S/S EXHIBITS: ANNEXURE-A TRIBUNAL ORDER IN T.A.(VAT)123 & 124/2015 DATED 29-12-2015 PASSED BY THE KVAT ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD.
ANNEXURE-B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 26.9.2014 IN KVATA, 1927 & 1928/14 BY THE DY.COMMISSIONER(A)1, COMMERCIAL TAXES, KOTTAYAM CAMP AT ERNAKULAM.
ANNEXURE-C TRUE COPY OF THE REVISED ASSESSMENT ORDER
DATED 15.11.2010 PASSED BY THE ASSESSING AUTHORITY.