IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY &

THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 26^TH DAY OF MAY 2023 / 5TH JYAISHTA, 1945 OT.REV NO. 151 OF 2016 AGAINST THE ORDER IN T.A.VAT 170/2010 DATED 19.10.2011 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/APPELLANT IN T.A.:

ABDUL KAREEM MANAGING PARTNER, M/S.CITY GOLD FASHION JEWELLERY, KASARAGOD.

BY ADVS.

SRI.C.K.SREEJITH SRI.V.V.PADMANABHAN RESPONDENTS:

1 ASSISTANT COMMISSIONER (KVAT)

SPECIAL CIRCLE,COMMERCIAL TAXES,KASARAGOD-671121.

2 DEPUTY COMMISSIONER (APPEALS) II COMMERCIAL TAXES,KOZHIKODE-673004.

3 COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, VIKAS BHAVAN,TRIVANDRUM-695033.

4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVT.,COMMERCIAL TAXES DEPARTMENT,TRIVANDRUM-695001.

SMT. RESHMITA R.CHANDRAN, GP THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 26.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ORDER

SHAJI P.CHALY, J.

This revision petition is directed against an order of the Value Added Tax Appellate Tribunal, Ernakulam, in Revision Petition No.1/2015 in T.A.(VAT) No.170/2010. Even though various contentions are raised, today when the matter was taken up, learned Counsel for the revision petitioner Sri. C.K.Sreejith submitted that he has availed the benefit of Amnesty Scheme and settled the matter, and therefore, seeks dismissal of the same recording the above aspect. Accordingly, the revision petition is dismissed recording the above aspect.

Sd/-

SHAJI P.CHALY JUDGE Sd/-

SHOBA ANNAMMA EAPEN JUDGE uu

26.05.2023 APPENDIX OF OT.REV 151/2016 PETITIONER ANNEXURES ANNEXURE A1 THE TRUE COPY OF THE PROCEEDINGS OF ASSISTANT COMMISSIONER (KVAT)DT

25.08.2009 ANNEXURE A2 THE TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION THAT ISSUE BY DEPUTY COMMISSIONER (APPEALS) II COMMERCIAL TAXES KOZHIKODE DATED 27/01/2010.

ANNEXURE A3 THE TRUE COPY OF THE GROUNDS OF APPEAL ANNEXURED TO FORM NO. 29 OF KVAT.

ANNEXURE A4 THE TUE COPY OF THE MEMMORANDUM OF APPEAL IN FORM NO. 31 OF KVAT RULES ANNEXURE A5 THE TRUE COPY OF THE COMMON ORDER PASSED TO THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM IN TA(VAT) NO.

170/10, 171/10, 172/10 AND 173/10 DATED

19/10/2011.

ANNEXURE A6 THE CERTIFIED COPY OF THE COMMON ORDER :

IN REVIEW PETITION 1/15 TO 4/15 IN TA(VAT) 170/10 TO 173/10.