G PUSHPALATHA Vs. STATE OF KERALA

JUDGEMENT

(1.) The above Revision Petitions pertain to assessment years 2006-2007 to 2009-2010. The facts that led to the filing of the above Revision Petitions are as under:

(2.) Revision petitioner was running a bar attached hotel at Erumeli. She was on the roles of Commercial Tax Officer, so far as payment of sales tax. She opted for compounding of tax as provided under Section 7 of Kerala General Sales Tax Act, 1963 (for short, 'KGST Act') with reference to the sales turn over of foreign liquor. The same came to be accepted and as per the procedure, a demand notice was sent to the revision petitioner. In terms of demand notice, tax was also paid by the revision petitioner for the above assessment years. Later on, assessing officer proceeded to pass orders at Annexure-A opining that opening stock was not taken into consideration while permitting the application of the assessee to compound under Section 7 of the KGST Act.

(3.) Though assessee raised protest regarding issue of non-consideration of opening stock, the first appellate authority and the second appellate authority did not accept the same placing reliance on the latest judgment of this Court Sannidhan Bar and Restaurant v. State of Kerala, 2011 42 VST 352]. The question is whether such second order at Annexure-A is barred by limitation as contemplated under Section 43. Though such a challenge was raised by the assessee before the Tribunal, though referred to in the orders by the Tribunal, surprisingly, no finding, whatsoever, was given on the said ground of limitation. Aggrieved by the orders of the Tribunal, the present revision petitions are filed.