STATE OF KERALA V. M/S. HOTEL CITY HEIGHTS

OT.Rev/71/2018

AI Insights

The case involves multiple tax revision petitions (OT.Rev Nos.68, 69, 71 & 72/2018) filed by the State of Kerala against the orders of the Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram. The revisions were directed against the Tribunal's common order dated 20.04.2018, which pertained to various tax assessments of Hotel City Heights, Thiruvananthapuram. The primary legal issue was the challenge to the Tribunal's decision, which the State argued was inconsistent with a later Full Bench decision. The High Court, after hearing the arguments from both sides, decided to set aside the Tribunal's order and remand the case for a fresh evaluation based on the Full Bench's findings.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 768360 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-08-2022
• Assessment Year: misc
• Other Referred Cases: O.T. Rev. 84/2018 and batch
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: S KUMAR; M RAJAGOPAL
• Assessee Lawyers: V K SHAMSUDHEEN
• Keywords: Appellate Tribunal; Commercial Taxes; Tax Revision; VAT
• Section: TAVAT 14/2017; TAVAT 16/2017; TAVAT 15/2017; TAVAT 17/2017

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 OT.REV NO. 68 OF 2018 AGAINST THE ORDER TAVAT 14/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM. REVISION PETITIONER/S: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER (LAW) IN CHARGE, COMMERCIAL TAXES THIRUVANANTHAPURAM BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: HOTEL CITY HEIGHTS CHETTIKULANGARA, THIRUVANANTHAPURAM, PIN-690106 BY ADVS.S.ANIL KUMAR; M.RAJAGOPAL THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 25.08.2022, ALONG WITH OT.Rev.69/2018, 72/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 OT.REV NO. 69 OF 2018 AGAINST THE ORDER TAVAT 16/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM. REVISION PETITIONER/S: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER (LAW) IN CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: M/S.HOTEL CITY HEIGHTS CHETTIKULANGARA, THIRUVANANTHAPURAM, PIN - 690 106 THIRUVANANTHAPURAM BY ADVS. S.ANIL KUMAR (TRIVANDRUM); ANIL S NAIR THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 25.08.2022, ALONG WITH OT.Rev.68/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 OT.REV NO. 72 OF 2018 AGAINST THE ORDER TAVAT 15/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM. REVISION PETITIONER/S: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER (LAW) IN CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: M/S. HOTEL CITY HEIGHTS THIRUVANANTHAPURAM ERNAKULAM BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 25.08.2022, ALONG WITH OT.Rev.68/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 OT.REV NO. 71 OF 2018 AGAINST THE ORDER TAVAT 17/2017 OF S.T.A.T.ADDITIONAL BENCH,TVM. REVISION PETITIONER/S: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW) IN CHARGE, COMMERCIAL TAXES, ERNAKULAM ERNAKULAM BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: M/S. HOTEL CITY HEIGHTS CHETTYKULANGARA, THIRUVANANTHAPURAM, PIN-690106 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 25.08.2022, ALONG WITH OT.Rev.68/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -5- J U D G M E N T [OT.Rev Nos.68/2018, 69/2018, 72/2018, 71/2018] S.V. Bhatti, J. We have heard Mr.V K Shamsudheen, the learned Senior Government Pleader for petitioners and Mr. S Anil Kumar, learned counsel for respondents. 2. The O.T.Revisions are directed against the common order dated 20.04.2018 in T.A.(VAT) Nos.14/2017; 16/2017; 15/2017 and 17/2017 respectively of the Kerala Value Added Tax /Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram. 3. The learned counsel appearing for the parties submit that in view of the ratio laid down by the Full Bench by order dated 31.03.2022 in O.T. Rev. 84/2018 and batch, the common order of the Tribunal impugned needs to be set aside O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -6- and the matters remitted to Tribunal for consideration and disposal afresh on merits. 4. By holding the above view, we set aside the common order dated 20.04.2018 in T.A.(VAT) Nos.14/2017; 16/2017; 15/2017 and 17/2017. We allow the O.T. revisions and remit the matter to the Tribunal for consideration and disposal afresh in accordance with law. The Tribunal endeavours to dispose of the revisions on merits as expeditiously as possible preferably within four months from the date of receipt of a copy of this order. S.V.BHATTI JUDGE BASANT BALAJI JUDGE jjj O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -7- APPENDIX OF OT.REV 69/2018 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 28-09-2013 ANNEXURE B TRUE COPY OF THE PROCEEDINGS OF DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 30-04-2015 ANNEXURE C TRUE COPY OF THE ORDER OF KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM DATED 20-04-2018. O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -8- APPENDIX OF OT.REV 72/2018 PETITIONER ANNEXURES Annexure A TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE OFFICER(IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 28.09.2013. Annexure B TRUE COPY OF THE PROCEEDINGS OF DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 30.04.2015 Annexure C TRUE COPY OF THE ORDER OF KERALA VALUE ADDED TAX/ AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM DATED 20.04.2018 O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -9- APPENDIX OF OT.REV 71/2018 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE OFFICER(IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 28.09.2013. ANNEXURE B TRUE COPY OF THE PROCEEDINGS OF DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 30.4.2015. ANNEXURE C TRUEC OPY OF THE ORDER OF KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM DATED 20.4.2018 O.T.(Rev.) Nos.68, 69, 71 & 72/2018 -10- APPENDIX OF OT.REV 68/2018 PETITIONER ANNEXURES ANNEXURE P1 TRUE COPY OF THE PROCEEDINGS OF INTELLIGENCE OFFICER(IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 28/09/2013. ANNEXURE P2 TRUE COPY OF THE PROCEEDINGS OF DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 30/04/2015. ANNEXURE P3 CERTIFIED COPY OF THE ORDER OF KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM DATED 20/04/2018. "