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HIGH COURT OF KERALA
STATE OF KERALA – Appellant
Versus
M/S. HINDUSTAN UNILEVER LIMITED – Respondent
JUDGMENT :
A.K. Jayasankaran Nambiar, J.
1. The issue involved in these O.T. Revisions filed by the State has already been considered by a Division Bench of this Court in Modern Food Industries Ltd. V. State of Kerala [2018 SCC OnLine Ker 17283] (O.T.Revision Nos.184 & 193 of 2015) for the assessment year 2005-2006 in relation to the same assessee.
2. The learned Government Pleader would submit that against the order aforementioned, the State has already preferred Civil Appeal Nos.3992 and 3993 of 2024 before the Hon’ble Supreme Court, and the same is pending. One of the appeals is against the order of assessment, and the other is against the order of penalty, both pertaining to the assessment year 2005-06. It is stated, however, that the Supreme Court has not stayed the operation of the order of this court in the Civil Appeals.
3. Taking note of the above facts we dismiss these O.T.Revisions preferred by the State by holding that in view of the order of the Division Bench in Modern Food Industries Ltd. V. State of Kerala [2018 SCC OnLine Ker 17283] pertaining to the same assessee for a different assessment year, the questions of law raised in these O.T.Revisions have to be answered ag
The court reaffirmed the principle of binding precedents, ruling that prior decisions must be followed in similar cases, favoring the assessee.
The tribunal's findings on tax assessments were upheld as factual and supported by prior orders, with no substantial legal questions arising from the revision petitioner's claims.
Suo motu revisions under the KVAT Act cannot proceed while an appeal on the same issue is pending, emphasizing adherence to statutory provisions.
A Deputy Commissioner can order reopening of assessments under CST Act Section 9(2A), without invalidating prior assessment orders, ensuring due process is followed.
Revisional authority must consider prior appellate orders and act within the four-year limitation for valid assessments and revisions.
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