Back
PRESENT THE HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR &
THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE
17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 OT.REV NO. 12 OF 2022 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A.(VAT) NO.355/2019 DATED 7.3.2020 REVISION PETITIONER-(RESPONDENT/RESPONDENT/REVENUE) :
THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM BY ADV SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENT-(APPELLANT/APPELLANT/ASSESSEE) :
M/S. HINDUSTAN UNILEVER LIMITED WILLINGTON ISLAND, COCHIN, NOW AT 2/440 TO 2/444(OLD NO.VI/245A)
KUNNATHU PEEDIKA, KOTTEKAD, KUTTUR P.O, THRISSUR., PIN - 680013 BY ADVS.
ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR
17.02.2025, ALONG WITH OT.Rev.NOS.15/2022, 22/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &
THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE
17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 OT.REV NO. 15 OF 2022 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A.(VAT) NO.356/2019 DATED 7.3.2020 REVISION PETITIONER-(RESPONDENT/RESPONDENT/REVENUE):
THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM BY ADV SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENT-(APPELLANT/APPELLANT/ASSESSEE) :
M/S HINDUSTAN UNILEVER LTD, WILLINGTON ISLAND, COCHIN NOW AT 2/440 TO 2/444,(OLD NO.VI/245A), KUNNATHU PEEDIKA,KOTTEKAD, KUTTUR P.O, THRISSUR., PIN - 680013 BY ADVS.
ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR
17.02.2025, ALONG WITH OT.Rev. NO.12/2022 AND CONNECTED CASES, THE
PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &
THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE
17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 OT.REV NO. 22 OF 2022 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A.(VAT) NO.361/2019 DATED 7.3.2020 REVISION PETITIONER-(APPELLANT/RESPONDENT/REVENUE):
THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM.
BY ADV SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENT-(RESPONDENT/APPELLANT/ASSESSEE) :
M/S HINDUSTAN UNILEVER LTD.
WILLINGDON ISLAND, COCHIN NOW AT 2/440 TO 2/444 (OLD NO.VI/245A)
KUNNATHU PEEDIKA, KOTTEKAD, KUTTUR P.O, THRISSUR BY ADVS.
ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR
17.02.2025, ALONG WITH OT.Rev.NO.12/2022 AND CONNECTED CASES, THE PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &
THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE
17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 OT.REV NO. 23 OF 2022 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A.(VAT) NO.358/2019 DATED 7.3.2020 REVISION PETITIONER-(RESPONDENT/RESPONDENT/REVENUE):
THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM BY ADV SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENT-(APPELLANT/APPELLANT/ASSESSEE):
M/S HINDUSTAN UNILEVER LTD.
WILLINGTON ISLAND, COCHIN NOW AT 2/440 TO 2/444, (OLD NO.VI/245A) KUNNATHU PEEDIKA, KOTTEKAD, KUTTUR P.O, THRISSUR., PIN - 680013 BY ADVS.
ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR
17.02.2025, ALONG WITH OT.Rev.NO.12/2022 AND CONNECTED CASES, THE PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &
THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE
17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 OT.REV NO. 24 OF 2022 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A.(VAT) NO.359/2019 DATED 7.3.2020 REVISION PETITIONER-(RESPONDENT/RESPONDENT/REVENUE):
THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY ADV SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENT- (APPELLANT/APPELLANT/ASSESSEE) :
M/S HINDUSTAN UNILEVER LTD.
WILLINGTON ISLAND, COCHIN NOW AT 2/440 TO 2/444 (OLD NO.VI/245A), KUNNATHU PEEDIKA, KOTTEKAD, KUTTUR P.O, THRISSUR, PIN - 680013 BY ADVS.
ANIL D. NAIR TELMA RAJU ARAVIND SREEKUMAR
17.02.2025, ALONG WITH OT.Rev.NO.12/2022 AND CONNECTED CASES, THE PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &
THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE
17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 OT.REV NO. 25 OF 2022 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A.(VAT) NO.360/2019 DATED 7.3.2020 REVISION PETITIONER- (RESPONDENT/RESPONDENT/REVENUE):
THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM BY ADV SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENT-(APPELLANT/APPELLANT/ASSESSEE) :
M/S. HINDUSTAN UNILEVER LTD.
WILLINGDON ISLAND, COCHIN , NOW AT 2/440 TO 2/444 (OLD NO.VI/245A), KUNNATHU PEEDIKA, KOTTEKAD,KUTTUR P.O., THRISSUR.
BY ADVS.
ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR
17.02.2025, ALONG WITH OT.Rev.NO.12/2022 AND CONNECTED CASES, THE PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &
THE HONOURABLE MR. JUSTICE EASWARAN S.
MONDAY, THE
17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 OT.REV NO. 26 OF 2022 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM IN T.A.(VAT) NO.357/2019 DATED 7.3.2020 REVISION PETITIONER-(APPELLANT/RESPONDENT/REVENUE):
THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY ADV SMT.RESMITHA RAMACHANDRAN, GOVERNMENT PLEADER RESPONDENT-(RESPONDENT/APPELLANT/ASSESSEE) :
M/S. HINDUSTAN UNILEVER LTD.
WILLINGDON ISLAND, COCHIN NOW AT 2/440 TO 2/444, (OLD NO.VI/245A) KUNNATHU PEEDIKA, KOTTEKAD, KUTTUR P.O., THRISSUR, PIN - 680013 BY ADVS.
ANIL D. NAIR EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR
Date 17.02.2025
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 against the revenue and in favour of the assessee.
AI
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
