JIBIN SHAH M K Vs. STATE OF KERALA

JUDGEMENT

(1.) These revisions under S.63 of the Kerala Value Added Tax Act are filed by the common assessee assailing the legality and correctness of the common order in TA VAT Nos.168 and 169 of 2010 on the file of the Kerala Value Added Tax Appellate Tribunal, Ernakulam. The OTRV No.81/2010 relates to the assessment year 2007-2008 and the other revision relates to the assessment year 2008-2009. As the revision petitions are against the common order and that the disputes are connected, these revisions are disposed of by a common order.

(2.) The facts leading to the revisions are as follows:

(3.) Being aggrieved, the revision petitioner moved appeals before the Deputy Commissioner (Appeals) as Sales Tax Appeal No.KVAT 1705 & 1706/2009. By Annexure - B order in both revisions, the Deputy Commissioner (Appeals) dismissed both appeals. Assailing the common order in appeal, second appeals were preferred before the Kerala Value Added Tax Appellate Tribunal, Ernakulam, which by the impugned common order concurred with the first appellate authority as regards order imposing penalty. But the Appellate Tribunal was pleased to reduce the penalty at equal amount of tax. Now these revisions.