Kerala High Court
M/S. Powel & Bartlett vs State Of Kerala on 7 November, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
2024:KER:82961
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 7TH DAY OF NOVEMBER 2024 / 16TH KARTHIKA, 1946
OT.REV NO. 33 OF 2023
AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE
TRIBUNAL, KOTTAYAM IN TA(VAT) No.122/2017 DTD.09.03.2023
REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
M/S. POWEL & BARTLETT,
PRP TOWER,KAYAMKULAM,REPRESENTED BY ITS MANAGING
PARTNER, JAYANTHI NAG
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENT:
STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SR GP V.K SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING ON
07.11.2024, ALONG WITH OT.Rev.34/2023, 35/2023, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
2024:KER:82961
OT.Rev Nos.33/2023,
34/2023, 35/2023
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 7TH DAY OF NOVEMBER 2024 / 16TH KARTHIKA, 1946
OT.REV NO. 34 OF 2023
AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE
TRIBUNAL, KOTTAYAM IN TA(VAT) NO.122(A)/2017 DATED 09.03.2023
REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
M/S. POWEL & BARTLETT,
PRP TOWER, KAYAMKULAM, REPRESENTED BY ITS MANAGING
PARTNER, JAYANTHI NAG
BY ADVS.
MEERA V.MENON
K.KRISHNA
R.SREEJITH
PARVATHY MENON
RESPONDENT:
STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT. GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SR.GP. V.K.SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING ON
07.11.2024, ALONG WITH OT.Rev.33/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:82961
OT.Rev Nos.33/2023,
34/2023, 35/2023
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 7TH DAY OF NOVEMBER 2024 / 16TH KARTHIKA, 1946
OT.REV NO. 35 OF 2023
AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
KOTTAYAM IN TA(VAT) NO.22/2017 DATED 09.03.2023
REVISION PETITIONERS:
M/S. POWEL & BARTLETT
PRP TOWER, KAYAMKULAM, REPRESENTED BY ITS MANAGING
PARTNER, JAYANTHI NAG
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENT:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SR.GP. V.K.SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
07.11.2024, ALONG WITH OT.Rev.33/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:82961
OT.Rev Nos.33/2023,
34/2023, 35/2023
4
ORDER
Taking note of the memo filed on behalf of the revision petitioner, the OT.Revisions are dismissed as not pressed.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
K. V. JAYAKUMAR JUDGE msp 2024:KER:82961 OT.Rev Nos.33/2023, 34/2023, 35/2023 5 APPENDIX OF OT.REV 34/2023 PETITIONER ANNEXURES Annexure A COPY OF ORDER ISSUED BY THE INTELLIGENCE OFFICER, ALAPPUZHA DTD. 29-11-2014 Annexure B COPY OF ORDER ISSUED BY THE DEPUITY COMMISSIONER, ALAPPUZHA DTD. 17-07-2015 Annexure C COPY OF REVISION PETITION FILED BEFORE THE COMMISSIONER OF COMMERCIAL TAXES, THIIRUIVANANTHAPURAM DTD. 30-07-2015 Annexure D COPY OF ORDER IN TA (VAT) NO. 122(A)/2017 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOTTAYAM DTD. 09-03-2023 2024:KER:82961 OT.Rev Nos.33/2023, 34/2023, 35/2023 6 APPENDIX OF OT.REV 35/2023 PETITIONER ANNEXURES Annexure A COPY OF LETTER FILED BY THE REVISION PETITIONER BEFORE THE COMMERCIAL TAX OFFICE4R, KAYAMKULAM DTD. 30-12-2013 Annexure B COPY ODF ORDER ISSUEDN BY THE COMMERCIAL TAX OFFICER, KAYAMKULAM DTD. 02-03-2015 Annexure C COPY OF APPELLATE ORDER IN KVATA (ALPY) 194/15 ISSUED BY THE DEPUYTY COMMISSIONER (APPEALS)-II KOLLAM DTD. 21-10-2016 Annexure D COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNAL, IKOTTAYAM DTD. 25-01- 2017 Annexure E CERTIFIED COPY OF ORDER IN TA (VAT) NO.
22/2017 OF THE APPELLATE TRIBUNAL, KOTTAYAM DTD. 09-03-2023 2024:KER:82961 OT.Rev Nos.33/2023, 34/2023, 35/2023 7 APPENDIX OF OT.REV 33/2023 PETITIONER ANNEXURES Annexure A COPY OF THE ORDER ISSUED BY THE INTELLIGENCE OFFICER, ALAPPUZHA DTD. 26-02-2014 Annexure B COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER, ALAPPUZHA DTD. 17-07-2015 Annexure C COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF COMEMRCIAL TAXES, THIRUVANANTHAPURAM DTD. 30- 07-2015 Annexure D CERTIFIED COPY OF ORDER IN TA (VAT) NO. 122 (A)/2017 OF THE KERALA VALUE ADDED TASX APPELLATE TRIBUNAL, KOTTAYAM DTD. 09-03-2023