Kerala High Court
M/S Janatha Cycle Stores vs Commercial Tax Officer on 24 May, 2023
Author: A.K. Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
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 24th day of May 2023 / 3rd Jyaishta, 1945
OT.REV NO. 24 OF 2023
(AGAINST THE ORDER DATED 20.09.2022 IN TA(VAT)NO. 156/2017 OF KERALA VALUE ADDED
TAX/AGRICULTURAL, INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOTTAYAM)
REVISION PETITIONER:
M/S JANATHA CYCLE STORES, CCNB ROAD ALAPPUZHA - 688005 BY ITS
REPRESENTED BY ITS PARTNER, PIN - 688005.
BY ADV.SRI.A.KRISHNAN
RESPONDENTS:
1. COMMERCIAL TAX OFFICER 2ND CIRCLE ,COMMERCIAL TAXES, ALAPPUZHA, PIN
- 688001
2. DEPUTY COMMISSIONER (APPEALS) OFFICE OF THE DEPUTY COMMISSIONER
(APPEALS) ,COMMERCIAL TAXES , KOLLAM., PIN - 691002
3. KERALA VALUE ADDED TAX/AGRICULTURAL, INCOME TAX & SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM - , PIN - 686001
BY GOVERNMENT PLEADER
This Other Tax Revision (VAT) having come up for orders on
24.05.2023, the court on the same day passed the following:
A.K. JAYASANKARAN NAMBIAR & MOHAMMED NIAS C.P., JJ
......................................................
OT Rev.No.24 of 2023
.................................................................
Dated this the 24th day of May, 2023
ORDER
A.K. Jayasankaran Nambiar, J.
Learned Government Pleader takes notice for the respondent.
Post on 26.6.2023.
There will be an interim stay as prayed for, pending disposal of the OT(Rev.) Sd/-A.K. JAYASANKARAN NAMBIAR, JUDGE Sd/- MOHAMMED NIAS C.P. JUDGE dlk/24.5.2023