Kerala High Court
State Of Kerala vs M/S. Tip Top Furniture Mart on 20 October, 2012
Author: Manjula Chellur
Bench: Manjula Chellur, A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR
&
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
MONDAY, THE 16TH DAY OF DECEMBER 2013/25TH AGRAHAYANA, 1935
OT.Rev.No. 119 of 2013 ()
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AGAINST THE ORDERT IN TA(VAT) 290/2012 of KERALA VALUE ADDED
TAX APPELLATE TRIBUNAL, ERNAKULAM DATED 20-10-2012
REVISION PETITIONER(S)/RESPONDENT/REVENUE:
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STATE OF KERALA
REPRESENTED BY THE DEPUTY COMMISSIONER OF LAW
COMMERCIAL TAXES, ERNAKULAM.
BY GOVERNMENT PLEADER SRI. BOBBY JOHN PULIKKAPARAMBIL
RESPONDENT(S)/APPELLANT:
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M/S. TIP TOP FURNITURE MART, KOTTAKKAL
MALAPPURAM - 676 503.
R1 BY ADVS. SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 16-12-2013, THE COURT ON THE SAME DAY PASSED THE
FOLLOWING:
OT.Rev.No. 119 of 2013 ()
APPENDIX
PETITIONER'S ANNEXURES:
ANNEXURE A: TRUE COPY OF THE ORDER DATED 12.8.2009 PASSED
BY THE ASSISTANT COMMISSIONER (KVAT) MALAPPURAM, REJECTING
THE CLAIM OF INPUT TAX CREDIT OF OPENING STOCK AND DEMANDING
INTEREST.
ANNEXURE B: TRUE COPY OF THE FIRST APPELLATE ORDER DATED
15.12.2011 PASSED BY THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, ERNAKULAM IN KVATA NO.1444/2009
ANNEXURE C: TRUE COPY OF THE ORDER DATED 20.12.2012 PASSED
BY THE KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM IN T.A. (VAT)
NO. 290/2012
RESPONDENTS ANNEXURES: NIL
/TRUE COPY//
P.A. TO JUDGE
dlk
MANJULA CHELLUR, CJ
& A.M.SHAFFIQUE, J.
* * * * * * * * * * * * *
O.T.(Rev) No.119 of 2013
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Dated this the 16th day of December 2013
J U D G M E N T
SHAFFIQUE,J The revision is filed against the order passed by the Kerala Value Added Tax Appellate Tribunal in TA(VAT) No.290/2012.
2. The short issue involved in the above revision is whether the Tribunal was justified in directing the Assessing authority to allow the appellant to revise the return for the month of March 2006 availing the input tax credit on opening stock though the time limit to revise the return has already expired.
3. The facts involved in the above case would disclose that the assessee, a registered dealer under the O.T.(Rev) No.119/2013 2 Kerala Value Added Tax Act 2003 (hereinafter referred to as `the Act') filed an application in Form No.25A claiming input tax credit to the tune of ` 1,19,247/- on the goods held as closing stock as on 31/03/2005. The Assessing Officer neither approved nor rejected the claim. The appellant firm availed the said input tax credit on opening stock in three equal instalments in April, May and June 2006. The Assessing authority as per the proceedings under Section 11 of the Act rejected the claim which was confirmed in appeal by the Deputy Commissioner (Appeals). The Tribunal formed an opinion that in the case of sister concern of the assessee that is in T.A(VAT) No.163/2011, the Tribunal had on similar set of facts permitted the appellant in the said case to claim input tax credit on the opening stock availed in the month April, May and June 2006. Same set of facts arise in the present case as well. Therefore the same opinion was relied upon by the Tribunal.
O.T.(Rev) No.119/2013 3
4. Having heard the learned Government Pleader appearing on behalf of the appellant, we are of the view that a different view is not required to be taken in the matter especially this is a case in which though the appellant filed an application for input tax credit on opening stock after 31/05/2005 as per Rule 12(6) and Circular No.15/06 which requires prior permission of the assessing authority, no such permission was granted and the appellant was not in a position to adjust the input tax credit in 2005-2006. The appellant waited upto 31/03/2006 but since there was no approval, the appellant adjusted the input tax credit in three equal instalments in the month of April, May and June 2006. The facts being so, we do not think that the Tribunal had committed any illegality in directing the Assessing Authority to allow the appellant to revise the return for the month of March 2006 availing the input tax credit on opening stock.
Taking into consideration the above facts and circumstances, we do not think that any question of law O.T.(Rev) No.119/2013 4 arises for consideration in the above revision. Accordingly the revision is dismissed.
(sd/-) (MANJULA CHELLUR, CHIEF JUSTICE) (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr O.T.(Rev) No.119/2013 5 O.T.(Rev) No.119/2013 6