IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE EASWARAN S.

MONDAY, THE 17 TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 ST.REV. NO. 2 OF 2023 AGAINST THE ORDER DATED 28.10.2022 IN T.A.NO.62 OF 2018 PASSED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE :

1 JAYADEVAN KUNJUKRISHNAN PROPRIETOR, M/S.HOTEL GREEN PALACE, SREEKARYAM, THIRUVANANTHAPURAM DISTRICT., PIN - 695017 LEGAL HEIRS IMPLEADED ADDL.P2 SMT. JAMINA JAYADEVAN, AGED 64 YEARS W/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT, PIN 695581 ADDL.P3 SHRI.JOSHI JAYADEVAN, AGED 46 YEARS, S/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT PIN-695581 ADDL.P4 DIVYA AJESH, AGED 44 YEARS D/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT PIN-695581 LEGAL HEIRS IMPLEDED VIDE ORDER DATED 18.12.2023 IN IA NO.2/23 IN ST.REV. NO.2/2023.

BY ADVS. RAHUL A.

S.ANIL KUMAR (TRIVANDRUM)

SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENT/RESPONDENT/REVENUE :

STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM DISTRICT., PIN - 695002 SMT. RESMITHA RAMACHANDRAN- GP THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON

17.02.2025, ALONG WITH ST.Rev.NOS.3/2023, 4/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE EASWARAN S.

MONDAY, THE 17 TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 ST.REV. NO. 3 OF 2023 AGAINST THE ORDER DATED 28.10.2022 IN T.A.NO.65 OF 2018 PASSED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE :

1 JAYADEVAN KUNJUKRISHNAN PROPRIETOR, M/S.HOTEL GREEN PALACE, SREEKARYAM, THIRUVANANTHAPURAM DISTRICT., PIN - 695017 LEGAL HEIRS IMPLEADED ADDL.P2 SMT.JAMINA JAYADEVAN, AGED 64 YEARS W/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT, PIN-695581 ADDL.P3 SHRI.JOSHI JAYADEVAN, AGED 46 YEARS S/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT PIN-695581 ADDL.P4 SMT. DIVYA AJESH, AGED 44 YEARS, D/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT, PIN-695581 LEGAL HEIRS IMPLEDED VIDE ORDER DATED 18.12.2023 IN IA NO.2/23 IN ST.REV. NO.3/2023.

BY ADVS. RAHUL A.

S.ANIL KUMAR (TRIVANDRUM)

SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENT/ RESPONDENT /REVENUE:

STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM DISTRICT., PIN - 695002 BY SMT. RESMITHA RAMACHANDRAN- GP THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON

17.02.2025, ALONG WITH ST.Rev.NO.2/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE MR. JUSTICE EASWARAN S.

MONDAY, THE 17 TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946 ST.REV. NO. 4 OF 2023 AGAINST THE ORDER DATED 28.10.2022 IN T.A.NO.64 OF 2018 PASSED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE :

1 JAYADEVAN KUNJUKRISHNAN PROPRIETOR, M/S.HOTEL GREEN PALACE, SREEKARYAM, THIRUVANANTHAPURAM DISTRICT., PIN 695017 –

LEGAL HEIRS IMPLEADED ADDL.P2 SMT.JAMINA JAYADEVAN, AGED 64 YEARS, W/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT, PIN-695581 ADDL.P3 SHRI. JOSHI JAYADEVAN, AGED 46 YEARS S/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPURAM DISTRICT, PIN-695581 ADDL.P4 SMT.DIVYA AJESH, AGED 44 YEARS D/O. LATE JAYADEVAN KUNJUKRISHNAN VINAYAKA AKG NAGAR, PANGAPPARA, THIRUVANANTHAPU